I dowloaded the manual of the P67A-UD3 now. There is only a "Virtualization Technology" option - see manual page 42
This seems to be the the Vanderpool VT-x technology for virtualization.
I want to be sure before buying if its supporting vt-d virtualization.
I have just received an answer from Gigabyte regarding this particular issue. It is as follows.
"Currently our P67/H67 series motherboards do not support VT-D. They support Virtualization Technology (VT-x) now (bios option "Virtualization Technology") which is different from VT-D (Virtualization for Directed I/O). But we can prepare special bios on customer's request. It usually takes a few weeks. The request can be applied by GGTS for instance for the particular MB model.
The same situation applies to support of VT-D on our socket 1156 and 1366 motherboards.
Please note that the CPU also needs to support VT-D to have all platform supporting this technology."