The Principal Act is amended -

(a) in the definition of "collective investment undertaking" in section 172A(1)(a) -

(i) by deleting "or" in subparagraph (ii),

(ii) by inserting "or" after "Finance Act, 2000)," in subparagraph (iii), and

(iii) by inserting the following after subparagraph (iii):

"(iv) a common contractual fund within the meaning of section 739I (inserted by the Finance Act 2005),",

(b) in the definition of "investment undertaking" in section 246(1) -

(i) by deleting "or" in paragraph (b),

(ii) by substituting "section 739B, or" for "section 739B;" in paragraph (c), and

(iii) by inserting the following after paragraph (c):

"(d) a common contractual fund within the meaning given to it in section 739I (inserted by the Finance Act 2005);",