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) -