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Amendment of section 490 of Act of 1997
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40. Section 490 of the Act of 1997 is amended—
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(a) by the substitution of the following subsection for subsection (1):
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“(1) In this Part, a company shall be a qualifying company if—
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(a) it is incorporated in the State, in another EEA State or in the United Kingdom, and
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(b) it complies with this section and section 491.”,
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and
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(b) in subsection (3)(a)(i), by the insertion of “resident in the United Kingdom” after “resident in the State,”.
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