(1) The Principal Act is amended -

(a) in section 617(1), by substituting the following for paragraph (c)(ii):

"(ii) is not -

(I) an authorised investment company (within the meaning of Part XIII of the Companies Act 1990) that is an investment undertaking (within the meaning of section 739B), or

(II) a Real Estate Investment Trust (within the meaning of section 705A) or a member of a group Real Estate Investment Trust (within the meaning of section 705A),",

(b) in section 705E -

(i) by inserting the following after subsection (3):

"(3A)

(a) Where at any time a company becomes a member of a group subsequent to the date of a notice given under subsection (2) by the principal company of that group, the principal company shall give an amended notice to the Revenue Commissioners within the period of 30 days after the date on which that company became a member of the group.

(b) An amended notice under this section is a notice in writing -