In subsection (3):
(a) in paragraph (ec)—
(i) in subparagraph (ii), delete “or”,
(ii) in subparagraph (iii), insert “or” after “sole beneficial owner,”, and
(iii) insert the following subparagraph after subparagraph (iii):
“(iv) a relevant Fund investment vehicle (within the meaning of
section 32
of the Future Ireland Fund and Infrastructure, Climate and Nature Fund Act 2024) of which the Minister for Finance is the sole beneficial owner,”;
(b) substitute the following paragraph for paragraph (ed):
“(ed) interest paid by—
(i) a Fund investment vehicle (within the meaning of
section 37
of the
National Treasury Management Agency (Amendment) Act 2014
), or
(ii) a relevant Fund investment vehicle (within the meaning of
section 32
of the Future Ireland Fund and Infrastructure, Climate and Nature Fund Act 2024),
of which the Minister for Finance is the sole beneficial owner,”.
|