Regarding the definition 124(p)“Acquisition cost” means the amount paid by the investors.”:

a)where the company has changed ownership but is still within the group, does the amount paid refer to the initial amount paid on entry into the Group or to the amount paid by the current investor.

b)where a subsidiary has not been purchased but rather has been set up by the investor does the amount paid refer to the initial share capital invested ( which can often just be a nominal amount eg: EUR3)

Clarification requested as "amount paid by investors" is open to interpretation as to whether it is the original or current investor entity and companies may have been set up rather than acquired.