3770.
O’Rahilly (Cecile): Notes on Irish idioms: 2. atá (), introducing an answer.
In Celtica 13 (1980), pp. 123–124.
Supplies an example of this construction from LL. Cf. Celtica 12 (1977), pp. 188-191 [Varia: 2. is ann : is amlaid].

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