(1) In this section -
(a) "investment undertaking" has the same meaning as in section 739B(1) but does not include a common contractual fund within the meaning of section 739I or an investment limited partnership within the meaning of section 739J;
(b) "unit" and "unit holder" have the same meanings respectively as in section 739B(1);
(c) "tax reference number" has the same meaning as in section 891B(1).
(2) A reference in this section to a regulation or regulations shall be construed as a reference to a regulation or regulations made under subsection (3).
(3) The Revenue Commissioners, with the consent of the Minister for Finance, may by regulations provide that an investment undertaking be required -
(a) to make to the Revenue Commissioners a return of information relating to units of the investment undertaking concerned by reference to such date or dates, other than a date before 1 January 2012, as may be specified in the regulations, and
(b) subject to subsection (5)(a)(vi)
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