Link Report

“branch or agency” has the same meaning as in section 4;

“relevant AIF” means an AIF which is formed under the laws of a jurisdiction other than the State and which is not an investment undertaking within the meaning of section 739B;

“relevant profits”, in relation to a relevant UCITS or a relevant AIF, means the profits which would be relevant profits (within the meaning of section 739B) if the relevant UCITS or the relevant AIF were an investment undertaking (within the meaning of that section);

(b) which is formed under the laws of any Member State other than the State and which is not an investment undertaking within the meaning of section 739B;

(3) An interest in a relevant UCITS or a relevant AIF shall be treated for the purposes of this Part as an interest in a company, scheme or arrangement specified in section 743(1).”.

“EEA state” has the same meaning as in section 747B;