Exempt Irish Investor for the present purposes means:
Exempt Irish Investor means “Exempt Irish Investor” as defined in the section entitled “TAXATION”.
Exempt Irish Investor means the following:
Examples of Exempt Irish Investor in a sentence
Exempt Irish Investors or Shareholders who are not Resident in Ireland nor Ordinarily Resident in IrelandExempt Irish Investors will not be subject to Irish tax on income from their Shares or gains made on the disposal of their Shares, provided each Exempt Irish Investor has made a Relevant Declaration to the Company prior to the chargeable event and the Company has no reason to believe that the Relevant Declaration is incorrect or no longer correct.
If the Applicant is an Exempt Irish Investor it should contact the Administrator who will provide it with the appropriate declaration which must be made to confirm its status.
Shareholders who are Resident in Ireland or Ordinarily Resident in Ireland Exempt Irish Investors The Company will not have to deduct tax on the occasion of a chargeable event in respect of a Shareholder that is an Exempt Irish Investor (provided that the Company is not in possession of any information which would reasonably suggest that the information contained in the Relevant Declaration is no longer materially correct).
Investors who are neither Exempt Non-Resident Investors nor Exempt Irish Investors The Company will have to deduct tax on the occasion of a chargeable event in respect of a Shareholder that is neither an Exempt Non-Resident Investor nor an Exempt Irish Investor.
Where the Irish Resident Shareholder is a company which is not an Exempt Irish Investor, and the payment is not taxable as trading income under Schedule D Case I, the amount received will be treated as the net amount of an annual payment chargeable to tax under Schedule D Case IV from the gross amount of which income tax has been deducted at the rate of 25%.
More Definitions of Exempt Irish Investor
Exempt Irish Investor means• a specified company within the meaning of Section 734(1) of the Taxes Act;• a pension scheme which is an exempt approved scheme within the meaning of Section 774 of the Taxes Act or a retirement annuity contract or a trust scheme to which Section 784 or 785 of the Taxes Act applies;• a company carrying on life business within the meaning of Section 706 of the Taxes Act;• an investment undertaking within the meaning of Section 739B(1) of the Taxes Act;• an investment limited partnership within the meaning of Section 739J of the Taxes Act;• a special investment scheme within the meaning of Section 737 of the Taxes Act;• a charity being a person referred to in Section 739D(6)(f)(i) of the Taxes Act;• a unit trust to which Section 731(5)(a) of the Taxes Act applies;• a qualifying management company within the meaning of Section 739B of the Taxes Act;• a qualifying fund manager within the meaning of Section 784A(1)(a) of the Taxes Act where the Units held are assets of an approved retirement fund or an approved minimum retirement fund;• a qualifying savings manager within the meaning of Section 848B of the Taxes Act in respect of Units which are assets of a special savings incentive account within the meaning of Section 848C of the Taxes Act;• a personal retirement savings account("PRSA") administrator acting on behalf of a person who is entitled to exemption from income tax and capital gains tax by virtue of Section 787I of the Taxes Act and the Units are assets of a PRSA;• a credit union within the meaning of Section 2 of the Credit Union Act, 1997;• the National Pensions Reserve Fund Commission;• the National Asset Management Agency;• the National Treasury Management Agency or a Fund investment vehicle within the meaning of section 739D (6)(kb);• a company which is within the charge to corporation tax in accordance with Section 110(2) of the Taxes Act in respect of payments made to it by the Fund; or• any other Irish Resident or persons who are Irish Ordinary Resident that may be permitted to own Units under taxation legislation or by written practice or concession of the Revenue Commissioners without giving rise to a charge to tax in the Fund or jeopardising tax exemptions associated with the Fund giving rise to a charge to tax in the Fund; provided that they have correctly completed the Relevant Declaration.
Exempt Irish Investor means, for the present purposes: a person who is entitled to exemption from income tax and capital gains tax under Section 784A(2) of the Taxes Act where the shares held are assets of an approved retirement fund or an approved minimum retirement fund and the “qualifying fund manager” (within the meaning of section 784A of the Taxes Act) has made a Relevant Declaration which is in the possession of the Company prior to the occurrence of a chargeable event; a person exempt from income tax and capital gains tax by virtue of section 848E of the Taxes Act where the shares held are assets of a special savings incentive account and the “qualifying savings manager” (within the meaning of section 848B of the Taxes Act) has made a Relevant Declaration which is in the possession of the Company prior to the occurrence of a chargeable event; a person who is entitled to an exemption from income tax and capital gains tax under Section 787I of the Taxes Act where the shares held are assets of an approved Personal Retirement Savings Account (PRSA) (within the meaning of Chapter 2A of Part 30 of the Taxes Act) and the PRSA administrator (within the meaning of Chapter 2A) has made a Relevant Declaration which is in the possession of the Company prior to the occurrence of a chargeable event; a pension scheme which is an exempt approved scheme within the meaning of Section 774 of the Taxes Act or a retirement annuity contract or a trust scheme to which section 784 or 785 of the Taxes Act applies which has made a Relevant Declaration which is in the possession of the Company prior to the occurrence of a chargeable event; a company carrying on life business within the meaning of Section 706 of the Taxes Act which has made a Relevant Declaration which is in the possession of the Company prior to the occurrence of a chargeable event; an investment undertaking within the meaning of Section 739(B)(1) of the Taxes Act which has made a Relevant Declaration which is in the possession of the Company prior to the occurrence of a chargeable event; a special investment scheme within the meaning of Section 737 of the Taxes Act which has made a Relevant Declaration which is in
Exempt Irish Investor means a Shareholder that is resident (or ordinarily resident) in Ireland for Irish tax purposes and falls within any of the categories listed in section 739D(6) of the TCA.
Exempt Irish Investor means an investor who comes within any of the categories listed below and who (directly or through an intermediary) has provided a Relevant Declaration to the Company:• a pension scheme which is an exempt approved scheme within the meaning of Section 774 of the TCA or a retirement annuity contract or a trust scheme to which Section 784 or 785 of the TCA applies;• a company carrying on life business within the meaning of Section 706 of the TCA;• an investment undertaking within the meaning of Section 739B(1) of the TCA;• a special investment scheme within the meaning of Section 737 of the TCA;• a charity being a person referred to in Section 739D(6)(f)(i) of the TCA;• a unit trust to which Section 731(5)(a) of the TCA applies;• a person who Is entitled to exemption from Income tax and capital gains tax under Section 784A(2) of the TCA where the Shares held are assets of an approved retirement fund or an approved minimum retirement fund (and, in such case, the qualifying fund manager (as defined In Section 784A(1)(a) of the TCA) has provided the Relevant Declaration to the Company;• a qualifying management company within the meaning of Section 739B of the TCA or a specified company within the meaning of Section 734(1) of the TCA;• an investment limited partnership within the meaning of Section 739J of the TCA;• a personal retirement savings account (“PRSA”) administrator acting on behalf of a person who is entitled to exemption from income tax and capital gains tax by virtue of Section 787I of the TCA and the Shares are assets of a PRSA;• a credit union within the meaning of Section 2 of the Credit Union Act, 1997;• the National Asset Management Agency;• the National Treasury Management Agency or a Fund investment vehicle (within the meaning of section 37 of the National Treasury Management Agency (Amendment) Act 2014) of which the Minister for Finance is the sole beneficial owner, or the State acting through the National Treasury Management Agency;• a company which is within the charge to corporation tax in accordance with Section 110(2) of the TCA in respect of payments made to it by the Company; or• any other Irish Resident who may be permitted to own Shares under taxation legislation or by written practice or concession of the Revenue Commissioners without giving rise to a charge to tax in the Company or jeopardising tax exemptions associated with the Company giving rise to a charge to tax in the Company; provided that they have correctly completed the R...
Exempt Irish Investor means "Exempt Irish Investor" as defined in the section
Exempt Irish Investor means “Exempt Irish Investor” as defined in the “Taxation” sectionof the Prospectus.
Exempt Irish Investor. , means as listed below, the categories of persons Irish Resident or Ordinarily Resident in Ireland that are exempt from tax on the occurrence of a chargeable event where a Relevant Declaration has been provided to the ICAV. However, it is important to note that full details and conditions for each type of Exempt Irish Investor can be found in Sections 739B and 739D of the Taxes Act. In all cases where an investor considers they may be an "Exempt Irish Investor" they should contact their own taxation advisors to ensure that they meet all necessary requirements: