Finance Act 2013
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Amendment of section 88 (certain stocks and marketable securities) and section 90 (certain financial services instruments) of Principal Act. |
81.— The Principal Act is amended— | |
(a) in section 88(1)(b) by substituting the following for subparagraph (i): | ||
“(i) units in an investment undertaking within the meaning of section 739B of the Taxes Consolidation Act 1997 ,”, | ||
(b) in section 88(1)(b) by inserting the following after subparagraph (i): | ||
“(ia) units in a common contractual fund within the meaning of section 739I of the Taxes Consolidation Act 1997 , | ||
(ib) units in an investment limited partnership within the meaning of section 739J of the Taxes Consolidation Act 1997 ,”, | ||
(c) in section 88(2) by substituting the following for paragraph (b): | ||
“(b) any stocks or marketable securities of a company which is registered in the State, other than a company which is— | ||
(i) an investment undertaking within the meaning of section 739B of the Taxes Consolidation Act 1997 , or | ||
(ii) a qualifying company within the meaning of section 110 of the Taxes Consolidation Act 1997 .”, | ||
and | ||
(d) in section 90(3) by substituting the following for paragraph (b): | ||
“(b) any stocks or marketable securities of a company which is registered in the State, other than a company which is— | ||
(i) an investment undertaking within the meaning of section 739B of the Taxes Consolidation Act 1997 , or | ||
(ii) a qualifying company within the meaning of section 110 of the Taxes Consolidation Act 1997 .”. |