Undertakings whose only business is to provide services for the transport of passengers by metro, tram and/or light rail are excluded;
Ní áirítear gnóthais arb é a ngnó iomlán é seirbhísí a sholáthar le haghaidh iompar paisinéirí de mheitreo, de thram agus/nó d'iarnród éadrom;