Merger of special investment funds and retirement provision asset funds

(1) On a merger of domestic special investment funds with one another, section 23(1) to (3) applies accordingly. The first sentence does not apply where a collective investment fund under section 1(10) of the Capital Investment Code, or a sub-fund of such a collective investment fund, is merged with an investment stock corporation with variable capital under section 108 of the Capital Investment Code, or a sub-fund of such an investment stock corporation.
(2) On a merger of foreign special investment funds with one another, section 23(4) applies accordingly. The first sentence does not apply where a foreign special investment fund in a legal form comparable to a collective investment fund or a sub-fund is merged with a foreign special investment fund in a legal form comparable to an investment stock corporation with variable capital or a sub-fund.
(3) On a merger of domestic retirement provision asset funds with one another, section 23(1) to (3) applies accordingly.
(4) On a merger of foreign retirement provision asset funds with one another, section 23(4) applies accordingly.