Companies Act 2014 section 1408

Definitions (Chapter 9)

Section 1408 sets out the key definitions used throughout Chapter 9, which deals with the migration of investment funds into and out of Ireland.

• A "migrating company" is a body corporate established and registered in a relevant jurisdiction that operates as a collective investment undertaking.
• The term "registration documents" is defined separately in section 1409 due to the length of that definition.
• A "relevant jurisdiction" is a place outside Ireland prescribed by the Minister where the migrating company is established and registered at the time it applies to continue under Irish law.
• The Minister may prescribe places outside Ireland as a relevant jurisdiction where the laws of that place allow for companies to migrate in a manner substantially similar to the Irish continuation process.