145. (1) In this Chapter—

“migrating body” means a body corporate which is established and registered under the laws of a relevant jurisdiction and which is a collective investment undertaking;

“registration documents” has the meaning given by section 146 ;

“relevant jurisdiction”, in relation to a migrating body, means the place, outside the State, prescribed under subsection (2) where the migrating body is established and registered at the time of its application under section 147.

(2) The Minister may make regulations prescribing places, outside the State, for the purposes of the definition of “relevant jurisdiction” in subsection (1) where he or she is satisfied that the law of the place concerned makes provision for migrating bodies to continue under the laws of the State or for Irish collective asset-management vehicles to continue under the laws of that place in a substantially similar manner to continuations under section 147.