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
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.

Examples of Relevant Declaration in a sentence

  • Refunds Where tax is withheld by the ICAV on the basis that no Relevant Declaration has been filed with the ICAV by the Shareholder Irish legislation provides for a refund of tax only to companies within the charge to Irish corporation tax, to certain incapacitated persons and in certain other limited circumstances.

  • Shares not held in a Recognised Clearing System Shareholders who are Foreign Persons The ICAV will not have to deduct tax on the occasion of a chargeable event in respect of a Shareholder if the Shareholder is a Foreign Person and the Shareholder has made a Relevant Declaration to that effect to the ICAV and the ICAV is not in possession of any information that would reasonably suggest that the information contained therein is no longer materially correct.

  • In the absence of a Relevant Declaration, there is a presumption that the investor is a Taxable Irish Person.

  • No tax will arise to the ICAV in respect of chargeable events in respect of a Shareholder who is a Foreign Person at the time of the chargeable event provided that a Relevant Declaration is in place and the ICAV is not in possession of any information which would reasonably suggest that the information contained therein is no longer materially correct.

  • To the extent that a Shareholder is acting as an Intermediary on behalf of a Foreign Person, no tax will have to be deducted by the ICAV on the occasion of a chargeable event provided that the Intermediary has made a Relevant Declaration that it is acting on behalf of such persons and the ICAV is not in possession of any information that would reasonably suggest that the information contained therein is no longer materially correct.


More Definitions of Relevant Declaration

Relevant Declaration means “Relevant Declaration” as defined in the section entitled “TAXATION”.
Relevant Declaration means the declaration relevant to the Unitholder as set out in
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 the declaration relevant to the Unitholder as set out in Schedule 2B of the Taxes Consolidation Act, 1997 (of Ireland) as amended. 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 for the Trust;
Relevant Declaration means the declaration relevant to the Shareholder as set out in Schedule 2B of the TCA. “Relevant Period”means a period of 8 years beginning with the acquisition of a Share by a Shareholder and each subsequent period of 8 years beginning immediately after the preceding relevant period.
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 the declaration relevant to the Shareholder as set out inSchedule 2B TCA;