Designated Investment Funds Act, 1985

Interpretation.

1.—(1) In this Act—

“the Act of 1984” means the Finance Act, 1984 ;

“designated investment fund” means a fund which for the time being stands designated for the purposes of Chapter III of Part I of the Act of 1984 by the Revenue Commissioners;

“eligible shares” means eligible shares within the meaning of Chapter III of Part I of the Act of 1984;

“the Minister” means the Minister for Industry, Trade, Commerce and Tourism;

“participant” means a person who is a participant within the meaning of section 27 (8) of the Act of 1984;

“prospectus” means any prospectus, notice, circular, advertisement or other invitation inviting the public to subscribe to a designated investment fund;

“the relief” means relief under section 12 of the Act of 1984.

(2) A reference in this Act to any enactment shall be construed as a reference to that enactment as extended, adapted or otherwise amended by any subsequent enactment.