Finance Act 2005
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Amendment of section 90 (certain financial services instruments) of Principal Act. |
125.—(1) Section 90 of the Principal Act is amended in subsection (3)(b) by substituting “an investment undertaking within the meaning of section 739B of the Taxes Consolidation Act 1997 ” for “a collective investment undertaking within the meaning of section 734 of the Taxes Consolidation Act, 1997 ”. | |
(2) This section applies as respects instruments executed on or after the date of the passing of this Act. |