#2486089
Stádas máthaireintitis scéime comhinfheistíochta
Parent of collective investment scheme status
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#494362
folaíonn ‘aonad’, i ndáil le scéim chomhinfheistíochta, scaireanna, leasanna comhaltaí, leasanna comhpháirtíochta teoranta agus aon ionstraimí eile a thugann teideal chun an ioncaim nó na n-infheistíochtaí as an scéim;
unit’, in relation to a collective investment scheme, includes shares, members’ interests, limited partnership interests and any other instruments granting an entitlement to the income or investments from the scheme;
#494359
ciallaíonn ‘scéim chomhinfheistíochta’ scéim bona fide chun saoráidí a sholáthar, d’aontoisc nó go formhór, nó arb é is éifeacht di, d’aontoisc nó go formhór, saoráidí a sholáthar chun go mbeadh an pobal nó infheisteoirí eile rannpháirteach i mbrabúis nó in ioncam a eascraíonn as urrúis, nó aon mhaoin eile, a fháil, a shealbhú, a bhainistiú nó a dhiúscairt;
‘collective investment scheme’ means a bona fide scheme for the purpose, or having the effect, solely or mainly, of providing facilities for the participation by the public or other investors in profits or income arising from the acquisition, holding, management or disposal of securities or any other property;
#494365
(2) I gcás go bhfuil aon aonad de chuid scéime comhinfheistíochta atá corpraithe nó foirmithe ar shlí eile faoi dhlí críche lasmuigh den Stát, comhchiste conarthach nó gnóthas infheistíochta ar áireamh i mbronntanas nó in oidhreacht, ansin, maidir leis an aonad sin—
(2) Where any unit of a collective investment scheme which is incorporated or otherwise formed under the law of a territory outside the State, a common contractual fund or an investment undertaking is comprised in a gift or an inheritance, then, such unit—
#1488139
(iii) i ndáil le cumann foirgníochta, le cumann tionscail agus coigiltis, le cara-chumann, le comhar creidmheasa ná i ndáil leis an mbainisteoir nó leis an iontaobhaí faoi scéim iontaobhais aonad nó scéim chomhinfheistíochta i leith gnó na scéime a sheoladh.
(iii) a building society, an industrial and provident society, a friendly society, a credit union or the manager or trustee under a unit trust or collective investment scheme in respect of the carrying on of the business of the scheme.
#2557107
le “íocaíochtaí díbhinne”, áireofar íocaíochtaí a fhaigheann an t-infheisteoir neamhshofaisticiúil ionchasach trí scaireanna nó aonaid de scéim comhinfheistíochta nó ionstraimí cothromais eile a shealbhú, cé is moite d’aon ghnóthachan caipitiúil arna réadú tríd an sealbhú sin nó cuid de a dhíol;
‘dividend payments’ shall include payments received by the prospective non-sophisticated investor by virtue of holding shares or units of a collective investment scheme or other equity instruments, with the exclusion of any capital gains realised by selling all or part of such holding;