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Amendment of section 739D (gain arising on a chargeable event) of Principal Act.
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41.— Section 739D of the Principal Act is amended in subsection (6)—
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(a) in paragraph (j) by deleting “or”,
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(b) in paragraph (k) by deleting “or 110(2)”, and
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(c) by inserting the following after paragraph (k):
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“(l) is the National Pensions Reserve Fund Commission and has made a declaration to that effect to the investment undertaking, or
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(m) is a company that—
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(i) is or will be within the charge to corporation tax in accordance with section 110(2), in respect of payments made to it by the investment undertaking, and
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(ii) has made a declaration to that effect and has provided the investment undertaking with the company’s tax reference number (within the meaning of section 885),”.
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