Regulatory Updates

The Investment of the National Pensions Reserve Fund & Miscellaneous Provisions Act (2009)

April 2009

The Investment of the National Pensions Reserve Fund & Miscellaneous Provisions Act (2009) has been signed into law.

The main provisions of this Act amend the National Pensions Reserve Fund Act (2000) to enable public interest investments to be made in listed credit institutions.

The Act also contains amendments to the Taxes Consolidation Act (1997) which relates to the taxation of these investments.The Act includes amendments to the Markets in Financial Instruments and Miscellaneous Provisions Act (2007) providing greater transparency with regard to trading in financial institutions.

As a result of these amendments the Minister will be able to make regulations which will require those who enter into a transaction in financial instruments to disclose a certain amount of information relating to those transactions to the Financial Regulator or the market or both.

The Act also contains amendments to the Securitisation Proceeds of Certain Mortgages Act (1995).

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