PPIU definition
Examples of PPIU in a sentence
An investment undertaking will be considered to be a personal portfolio investment undertaking (PPIU) in relation to a specific Irish Resident Shareholder where that Irish Resident Shareholder can influence the selection of some or all of the property of the undertaking.
The undertaking will only be a PPIU in respect of those Irish Resident Shareholders who can influence the selection.
A gain arising on a chargeable event in relation to a PPIU will be taxed at the rate of 60%.
An undertaking will not be considered to be a PPIU where certain conditions are complied with as set out in section 739BA TCA.
Price increase requests must be based on the Producer Price Index (PPI) Table Containing PPI-U All Items Indexes and Annual Percent Changes, and may not exceed 4%.