Relevant Declaration definition

Relevant Declaration means the declaration relevant to the Shareholder as set out in Schedule 2B of the Taxes Act.
Relevant Declaration means the declaration relevant to the Shareholder as set out in Schedule 2B of the Taxes Act. The Relevant Declaration for investors who are neither Irish Resident nor Irish Ordinary Resident (or Intermediaries acting for such investors) is set out in the Application Form accompanying this Prospectus.
Relevant Declaration means the declaration relevant to the Shareholder as set out in Schedule 2B TCA;

Examples of Relevant Declaration in a sentence

  • Unitholders who are Irish Resident or Irish Ordinary Resident Unless a Unitholder is an Exempted Irish Investor and provides a Relevant Declaration to that effect or unless the Units are purchased by the Courts Service or the Unitholder is a corporate which has provided a declaration of its corporate status, tax at the rate of 41% will have to be deducted by the Manager on distributions and gains arising to the Unitholder on an encashment, redemption, cancellation or transfer of Units by a Unitholder.

  • Where taxes are withheld by the Manager on the basis that no Relevant Declaration has been filed with the Manager by the Unitholder, Irish legislation does not provide for a refund of tax except in the following circumstances; The appropriate tax has been correctly returned by the Manager and within one year of making of the return the Manager can prove to the satisfaction of the Revenue Commissioners that it is just and reasonable for such tax which has been paid to be repaid to the Manager.

  • In the absence of a Relevant Declaration or approval from Revenue to operate Equivalent Measures, tax will arise on the happening of a chargeable event in the Trust regardless of the fact that a Unitholder is neither Irish Resident nor Irish Ordinary Resident.

  • Unitholders who are neither Irish Resident nor Irish Ordinary Resident The Manager will not have to deduct tax on the occasion of a chargeable event in respect of a Unitholder if (a) the Unitholder is neither Irish Resident nor Irish Ordinary Resident, (b) the Unitholder has made a Relevant Declaration and (c) the Manager is not in possession of any information which would reasonably suggest that the information contained therein is not, or is no longer materially correct.


More Definitions of Relevant Declaration

Relevant Declaration means the declaration relevant to the Shareholder as set out in
Relevant Declaration means the declaration relevant to the Shareholder as setout in Schedule 2B of the Taxes Act;
Relevant Declaration means the declaration relevant to the Unitholder as set out in Schedule 2B of the Taxes Act. “Relevant Period”means a period of 8 years beginning with the acquisition of a Unit by a Unitholder and each subsequent period of 8 years beginning immediately after the preceding relevant period.
Relevant Declaration means “Relevant Declaration” as defined in the section entitledTAXATION”.
Relevant Declaration means “Relevant Declaration” as defined in the section entitledTaxation”.
Relevant Declaration means a declaration in the prescribed form confirming that theInvestor or prospective Investor is not an Irish resident and not a person ordinarily resident in Ireland in respect of whom it is necessary to deduct tax;
Relevant Declaration means "Relevant Declaration", as defined in the section