Stamp Duties Consolidation Act, 1999

Restriction of application (Part 8).

[FA1973 s67A, s67B and s67C]

115.—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 .