81. Amendment of section 88 (certain stocks and marketable securities) and section 90 (certain financial services instruments) of Principal Act.
The Principal Act is amended -
(a) in section 88(1) (b) by substituting the following for subparagraph (i):
"(i) units in an investment undertaking within the meaning of section 739B of the Taxes Consolidation Act 1997,",
(b) in section 88(1) (b) by inserting the following after subparagraph (i):
"(ia) units in a common contractual fund within the meaning of section 739I of the Taxes Consolidation Act 1997,
(ib) units in an investment limited partnership within the meaning of section 739J of the Taxes Consolidation Act 1997,",
(c) in section 88(2) by substituting the following for paragraph (b):
"(b) any stocks or marketable securities of a company which is registered in the State, other than a company which is -
(i) an investment undertaking within the meaning of section 739B of the Taxes Consolidation Act 1997, or
(ii) a qualifying company within the meaning of section 110 of the Taxes Consolidation Act 1997.",
and
(d) in section 90(3) by substituting the following for paragraph (b):