115 Restriction of application (Part 8).

[FA1973 s67A, s67B and s67C]

(1) This Part shall not apply to—

(a) any undertaking for collective investment in transferable securities (UCITS) to which Council Directive 85/611/EEC of 20 December, 1985 (OJ No. L375, 31/12/85), and any Directive amending that Council Directive, relates,

(b) any investment company to which Part XIII of the Companies Act, 1990, relates, or

(c) any investment limited partnership within the meaning of section 3 of the Investment Limited Partnerships Act, 1994.