Scope of this Practice Note This Practice Note extends to explore the concept of Super ManCos, which are authorised to manage both UCITS and alternative investment funds (AIFs), and the benefits of dual authorisation. The process for obtaining MiFID permissions is also covered, allowing UCITS ManCos to perform additional activities. Furthermore, this note addresses the passporting rights that enable UCITS ManCos to operate across EU Member States, either through branches or under the freedom to provide services. Finally, the relationship with the Central Bank of Ireland (CBI) is examined, including its supervisory role and the conditions under which authorisation may be withdrawn. This document serves as a crucial guide for entities seeking to navigate the regulatory landscape of UCITS ManCos in Ireland. For more information about UCITS funds, see Practice Note: Ireland—Authorisation of a UCITS in Ireland. Regulatory framework The regulation of UCITS ManCos in Ireland comprises a number of interconnected regulations, both at the EU level and locally in Ireland. At

Scope of this Practice Note This Practice Note provides a guide on the authorisation of UCITS in Ireland. It covers the definition and legal form of UCITS, the regulatory framework, roles of UCITS ManCos, Depositaries and other service providers, passporting rights and the Central Bank of Ireland (CBI)’s authorisation process. This document serves as a crucial guide for entities seeking to navigate the regulatory landscape of UCITS in Ireland. For more information about UCITS funds, see Practice Note: Ireland—Authorisation of a UCITS Management Company in Ireland. What is a UCITS? The term UCITS refers to an Undertaking for Collective Investment in Transferable Securities. A UCITS is a type of investment fund that pools money from multiple investors to invest in transferable securities and other types of liquid assets. In essence, a UCITS is an authorised, open-ended, diversified and liquid retail investment product. Additionally, UCITS funds allow investors to easily buy and sell units in the fund, providing them with great flexibility

This Practice Note explores key elements regarding the authorisation of an Investment Business Firm in Ireland pursuant to the Investment Intermediaries Act 1995 (Ireland) (as amended) (IIA 1995 (IRL)). The Irish Legal and Regulatory Framework for the Investment Intermediaries Act 1995 (Ireland) Regulatory harmonisation of investment firms operating within the EU began in 1993 with Directive 93/6/EEC on the capital adequacy of investment firms and credit institutions (Capital Adequacy Directive) and Directive 93/22/EEC on investment services in the securities field (Investment Services Directive). The Capital Adequacy Directive aimed to establish uniform capital requirements for investment firms and credit institutions, and the Investment Services Directive aimed to establish the conditions under which investment firms authorised and supervised by their home Member State regulator could freely provide specified services and access regulated markets in other Member States. The Capital Adequacy Directive and the Investment Services Directive were given effect in Ireland through the enactment of the IIA 1995

With automation and workflow tools becoming more and more part of daily life for lawyers, businesses are increasingly realising the benefits they can bring, including: • increased productivity • more efficiency and reduced timescales • operational efficiency and cost-savings • better data and management information • greater visibility of risk and the ability to manage it, and • speed to market—eg ability to shorten sales cycles New ways of working impact on people as well as processes and getting buy-in from the immediate team and the wider business is essential to the success of a project. Underpinning all this is the need to thoroughly analyse existing processes to gain an in-depth understanding of how workflows can be improved. Most importantly, the business needs to be ready to embrace innovation—effective change management is crucial. This Practice Note discusses the automation of contracting and contract lifecycle management, including key areas such as what contract lifecycle management is, the challenges of contracts and how to tackle them, advantages of contract management solutions, the benefits

The Banking & Payments Federation Ireland (BPFI) has published its BPFI Mortgage Drawdowns Report for Q1 2024 and the BPFI Mortgage Approvals Report for March 2024.

The Banking & Payments Federation Ireland (BPFI) has submitted its response to the European Commission's consultation on integrating EU capital markets. The response outlines seven key recommendations, including calls for proportionate regulation tailored to firm risk profiles, harmonisation of post-trade infrastructure, prohibition of single market maker arrangements, and standardisation of regulatory requirements across the EU. BPFI advocates for addressing market data costs and reinstating MiFID II's open access provisions for listed derivatives, while opposing US-style Order Protection Rules in favour of enhanced MiFID II best execution requirements.

Law360: Bank of Ireland Group Plc started a share buyback programme on 27 February 2024 worth up to €520m as it looks to downsize the amount of its outstanding capital and bolster returns to investors after reporting strong earnings.

ARCHIVED: This archived horizon scanner tracks key dates and developments affecting the Irish Banking & Financial Services sector. It follows the progress of Irish legislation (including Bills in progress, Acts in force and Statutory Instruments), provides updates on judgments of the Irish Supreme Court and Court of Appeal and is an at a glance guide to current consultations and inquiries as well as Central Bank guidance to the sector. This horizon scanner works alongside the Ireland—Central Bank (Individual Accountability Framework) Act 2023—policy development and key dates tracker. For a discussion of key future developments and dates for financial services lawyers relating to UK and EU legislation, rules and guidelines, see: • Banking & Finance—key dates and future developments tracker: 2024 [Archived] • Key dates for Financial Services—horizon scanner • Trackers and Timelines—financial services Legislation This tracker is designed to assist Irish banking and financial services practitioners in keeping up to date with Acts of the Oireachtas and Bills being examined by the Oireachtas that

ARCHIVED: This archived horizon scanner tracks key dates and developments affecting the Irish Banking & Financial Services sector. It follows the progress of Irish legislation (including Bills in progress, Acts in force and Statutory Instruments), provides updates on judgments of the Irish Supreme Court and Court of Appeal and is an at-a-glance guide to current consultations and inquiries as well as Central Bank guidance to the sector. Feel free to suggest issues that may be covered in our horizon scanner using: irelandcurrentawareness@lexisnexis.com. For a discussion of key future developments and dates for financial services lawyers relating to UK and EU legislation, rules and guidelines, see Practice Notes: • Banking & Finance—key dates and future developments tracker: 2025 and beyond • Key dates for Financial Services—horizon scanner • Trackers and Timelines—financial services Legislation This tracker is designed to assist Irish banking and financial services practitioners in keeping up to date with Acts of the Oireachtas and Bills being examined by the Oireachtas that will impact Irish

This Practice Note provides a summary of the recent key legal developments that are expected to impact Irish banking & financial services lawyers during 2026 and beyond. Feel free to suggest issues that may be covered in our horizon scanner using: irelandcurrentawareness@lexisnexis.com. To track upcoming legal and regulatory developments for Irish employment lawyers, see Practice Note: Ireland—Banking & Financial Services—horizon scanner 2026. For key dates and information relating to the legal issues surrounding the development of artificial intelligence (AI) technology including consultations, legislative changes and related guidance and announcements from an EU perspective, see Practice Note: EU Artificial intelligence—tracker. Legislation This section contains information on recent legislative changes relevant to banking & finance practitioners which are partially or fully in force. Act/SI title When? What’s the impact? Find out more SI No 411/2026 European Union (Restrictive Measures concerning the Democratic Republic of the Congo) Regulations 2026 (Ireland) (SI 411/2026 (IRL)) Signed 31 July 2026 and came into force 7 August 2026 The Regulations give effect to the EU restrictive

This Practice Note is a horizon scanner tracking key future developments in the field of Banking and Finance law in Ireland for 2026. It provides details of key dates for your diary (including forecasted dates where the actual date is unknown) and relevant commentary in relation to: • Legislation: ◦ Bills in progress ◦ Acts not in force, partially in force or subject to staged introduction ◦ Statutory Instruments in progress ◦ Statutory Instruments partially in force or subject to staged introduction • Case appeals: ◦ Supreme Court ◦ Court of Appeal ◦ High Court ◦ Circuit Court • Other key developments: ◦ Consultations/Reports/Inquiries ◦ Other notable dates for your diary This horizon scanner does not cover past developments, such as legislation fully in force or final judgments. This horizon scanner does not cover developments outside Ireland. For more information on developments in the UK and the EU, see Practice Note: Tracker & horizon scanning resources for in-house lawyers and Trackers (EU Law)—overview. Legislation Bills in progress What’s

This is a precedent set of board minutes that may be used following the passing at a general meeting of an ordinary resolution of the company to remove a director from office. A private company limited by shares may by ordinary resolution remove a director from office at any time except for a director for life), despite anything to the contrary in any contract between the directors and the company, pursuant to section 146 of the Companies Act 2014 (Ireland) (CA 2014 (IRL)). The resolution cannot be passed by way of written resolution (to the extent the company is a private limited company); it must be passed at a general meeting of the company. The resolution must be included in the notice of the company’s general meeting or AGM (as appropriate). The proposed resolution is not effective unless special notice of the intention to move the resolution has been given to the company at least 28 days before the meeting at which