184. Section 739B of the Taxes Consolidation Act 1997 is amended in subsection (1), in the definition of “investment undertaking”—

(a) by deleting “and” after paragraph (b), and

(b) by inserting the following after paragraph (c):

“and

(ca) an authorised ICAV (within the meaning of the Irish Collective Asset-management Vehicles Act 2015);”.