Finance Act, 2000
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Amendment of section 172A (interpretation) of Principal Act. |
59.—The Principal Act is amended in section 172A (inserted by the Finance Act, 1999 ) by the substitution in subsection (1)(a) for the definition of “collective investment undertaking” of the following definition: | |
“‘collective investment undertaking’ means— | ||
(i) a collective investment undertaking within the meaning of section 734, | ||
(ii) an undertaking for collective investment within the meaning of section 738, or | ||
(iii) an investment undertaking within the meaning of section 739B (inserted by the Finance Act, 2000), | ||
not being an offshore fund within the meaning of section 743;”. |