Section 207 of the Finance Act, 1992, is hereby amended -
(a) in subsection (1) by the insertion in subparagraph (I) of paragraph(b) of the definition of "American depositary receipt" of "or Canada" after "United States of America", and
(b) in subsection (2) by the substitution of the following paragraph for paragraph (II) of the proviso to that subsection:
"(II) the stocks or marketable securities of a company, other than a company which is a collective investment undertaking within the meaning of section 18 of the Finance Act, 1989, which is registered in the State.".