a legal person, trust or partnership, the managerial responsibilities of which are discharged by a person discharging managerial responsibilities or by a person referred to in point (a), (b) or (c), which is directly or indirectly controlled by such a person, which is set up for the benefit of such a person, or the economic interests of which are substantially equivalent to those of such a person;
duine dleathach, iontaobhas nó comhpháirtíocht, a ndéanfaidh duine dá dtagraítear i bpointe (a), I bpointe (b) nó i bpointe (c) den phointe seo a fhreagrachtaí bainistíochta a chomhlíonadh, nó a dhéanfaidh duineden sórt sin go díreach nó go hindíreach iad a rialú, nó a chuirtear ar bun chun tairbhe an duine sin, nó a bhfuil a leasanna eacnamaíocha coibheiseach cuid mhaith le leasanna eacnamaíocha duineden sórt sin sin;