Companies Act 2014
Interpretation (Part 24)
1385. (1) In this Part—
“investment company” has the meaning given to it by section 1386;
“Minister” means the Minister for Finance;
“management company” means a company designated by an investment company to undertake the management of the investment company;
“property” means real or personal property of whatever kind (including securities);
“sub-fund” means a portfolio of assets and liabilities maintained by an investment company in accordance with its articles and which has been approved by the Central Bank as a separate sub-fund of the investment company;
“UCITS Regulations” means the European Communities (Undertakings for Collective Investment in Transferable Securities) Regulations 2011 (S.I. No. 352 of 2011);
“umbrella fund” means an investment company which has one or more sub-funds and which is authorised by the Central Bank pursuant to section 1395.
(2) For the purposes of the application by this Part of certain provisions of the UCITS Regulations to investment companies, those provisions shall be read as one with this Part.