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Version date: 1 January 2015 - onwards
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747G. Tax treatment of a relevant UCITS or a relevant AIF.

(1) In this section -

'AIF' means an alternative investment fund within the meaning of the relevant AIFM Directives;

'AIFM' means alternative investment fund manager;

'alternative investment fund manager' means a person whose regular business is managing one, or more than one, AIF;

'branch or agency' has the same meaning as in section 4;

'EEA state' has the same meaning as in section 747B;

'management company', in relation to a relevant UCITS, means a management company within the meaning of the relevant UCITS Directives;

'relevant AIF' means an AIF which is formed under the laws of a jurisdiction other than the State and which is not an investment undertaking within the meaning of section 739B;

'relevant AIFM Directives' means Directive 2011/61/EU of the European Parliament and of the Council of 8 June 2011 [OJ No. L174, 1.7.2011, p.1] on Alternative Investment Fund Managers and any Directive amending that Directive;

'relevant profits', in relation to a relevant UCITS or a relevant AI

Comparing proposed amendment...