Investment of the National Pensions Reserve Fund and Miscellaneous Provisions Act 2009
Amendment of the Taxes Consolidation Act 1997. |
9.— The Taxes Consolidation Act 1997 is amended as follows: | |
(a) in section 172A(1)(a) by substituting for subparagraph (i) of the definition of “relevant distribution”— | ||
“(i) a distribution within the meaning of paragraph 1 of Schedule F in section 20(1), other than such a distribution made to— | ||
(I) a Minister of the Government in his or her capacity as such a Minister, | ||
(II) the National Pensions Reserve Fund Commission, or | ||
(III) a Commission investment vehicle (within the meaning given by section 2 of the National Pensions Reserve Fund Act 2000 (as amended by section 2 of the Investment of the National Pensions Reserve Fund and Miscellaneous Provisions Act 2009)),”; | ||
(b) in section 230A by inserting “or a Commission investment vehicle (within the meaning given by section 2 of the National Pensions Reserve Fund Act 2000 (as amended by section 2 of the Investment of the National Pensions Reserve Fund and Miscellaneous Provisions Act 2009))” after “National Pensions Reserve Fund Commission”; | ||
(c) in section 256(1), in paragraph (a) of the definition of “relevant deposit”, by substituting for subparagraphs (iiia) and (iiib)— | ||
“(iiia) the National Pensions Reserve Fund Commission or a Commission investment vehicle (within the meaning given by section 2 of the National Pensions Reserve Fund Act 2000 (as amended by section 2 of the Investment of the National Pensions Reserve Fund and Miscellaneous Provisions Act 2009)), | ||
(iiib) the State acting through the National Pensions Reserve Fund Commission or a Commission investment vehicle (within the meaning given by section 2 of the National Pensions Reserve Fund Act 2000 (as amended by section 2 of the Investment of the National Pensions Reserve Fund and Miscellaneous Provisions Act 2009)),”, | ||
(d) in section 739D by substituting for subsection (6)(l)— | ||
“(l) is— | ||
(i) the National Pensions Reserve Fund Commission or a Commission investment vehicle (within the meaning given by section 2 of the National Pensions Reserve Fund Act 2000 (as amended by section 2 of the Investment of the National Pensions Reserve Fund and Miscellaneous Provisions Act 2009)), or | ||
(ii) the State acting through the National Pensions Reserve Fund Commission or a Commission investment vehicle (within the meaning given by section 2 of the National Pensions Reserve Fund Act 2000 (as amended by section 2 of the Investment of the National Pensions Reserve Fund and Miscellaneous Provisions Act 2009)), | ||
and has made a declaration to that effect to the investment undertaking, or”; | ||
(e) in Part 1 of Schedule 15 by inserting after paragraph 34— | ||
“34A. A Commission investment vehicle (within the meaning given by section 2 of the National Pensions Reserve Fund Act 2000 (as amended by section 2 of the Investment of the National Pensions Reserve Fund and Miscellaneous Provisions Act 2009)).”. |