Stamp Duties Consolidation Act, 1999
|
Restriction of application (Part 8). [FA1973 s67A, s67B and s67C] |
115.—This Part shall not apply to— | |
(a) any undertaking for collective investment in transferable securities (UCITS) to which Council Directive 85/611/EEC of 20 December, 1985 (OJ No. L375, 31/12/85), and any Directive amending that Council Directive, relates, | ||
(b) any investment company to which Part XIII of the Companies Act, 1990 , relates, or | ||
(c) any investment limited partnership within the meaning of section 3 of the Investment Limited Partnerships Act, 1994 . |