Central Bank published 48th Edition of the AIFMD Q&A

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Date: 01 November 2023

On 01 November, 2023 the Central Bank published the 48th Edition (PDF 693.76KB) of its AIFMD Q&A document.

This new edition features the publication of a new Q&A (ID 1156) which sets out the circumstances in which the Central Bank may exempt, pursuant to Section 15(1) of the Investment Limited Partnerships Act 1994, an investment limited partnership from the provisions of European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. 597 of 2019).  

The 48th Edition also extends the exemption from the loan origination regime which is currently available to AIFs who grant loans to subsidiaries (set out in Q&A ID 1084) to AIFs who grant loans to co-investment vehicles in which they have a majority interest.