Irish Collective Asset-management Vehicles Act 2015
Taxation | ||
184. Section 739B of the Taxes Consolidation Act 1997 is amended in subsection (1), in the definition of “investment undertaking”— | ||
(a) by deleting “and” after paragraph (b), and | ||
(b) by inserting the following after paragraph (c): | ||
“and | ||
(ca) an authorised ICAV (within the meaning of the Irish Collective Asset-management Vehicles Act 2015);”. |