Examples of Irish Resident in a sentence
The undertaking will only be a PPIU in respect of those Irish Resident Shareholders who can influence the selection.
Further details of this are set out below under the heading “Taxation of Irish Resident Shareholders”.
An Irish Resident Shareholder who is not a company and is not an Exempt Irish Shareholder will not be liable to any further income or capital gains tax in respect of any sale, transfer, Deemed Disposal, cancellation, redemption or repurchase, of Shares or the making of any other payment in respect of their Shares.
Exempt Irish Resident Shareholders The Company will not be required to deduct tax in respect of the following categories of Irish Resident Shareholders, provided the Company has in its possession the necessary declarations from those persons (or an intermediary acting on their behalf) and the Company is not in possession of any information which would reasonably suggest that the information contained in the declarations is not, or is no longer, materially correct.
Irish-Resident Shareholders Irish Resident Shareholders (who are not Exempt Irish Shareholders) will be liable to tax on the happening of a Chargeable Event.