Exempt Investor means any of the following Irish Residents: (i) the Administrator, for so

Exempt Investor means the Irish Residents specified as exempt investors in the Prospectus.

Exempt Investor means any of the following Irish Residents:

Examples of Exempt Investor in a sentence

Taxation of Other Irish Shareholders Where a Shareholder is resident (or ordinarily resident) in Ireland for Irish tax purposes and is not an Exempt Investor (see above), the Company will deduct Irish tax on distributions, redemptions and transfers and, additionally, on ‘eighth anniversary’ events, as described below.
It is also the Exempt Investor's obligation to notify the ICAV if it ceases to be an Exempt Investor.
Where an Irish Resident Shareholder is a company which is not an Exempt Investor (and has therefore had appropriate tax deducted), and the payment is not taxable as trading income under Schedule D Case I, the Shareholder will be treated as having received an annual payment chargeable to tax under Case IV of Schedule D from which tax at the rate of 25% (or 41% if no Declaration has been made) has been deducted.
In the event that the Company does not receive a Declaration in respect of the transferee confirming that the transferee is not an Irish Resident or is an Exempt Investor, the Company will be required to deduct appropriate tax in respect of any payment to the transferee or any sale, transfer, cancellation, redemption or other payment in respect of the Shares as described in the section headed “Taxation” below.
Taxation of Other Irish Shareholders Where a Shareholder is resident (or ordinarily resident) in Ireland for Irish tax purposes and is not an Exempt Investor (see above), the Company will deduct Irish tax on the happening of a chargeable event which includes distributions, redemptions, transfers and, additionally, on ‘eighth anniversary’ events, as described below.

More Definitions of Exempt Investor

Exempt Investor means certain Irish Residents as described under “Taxation of exempt Irish shareholders” in the “Taxation” section below;

Exempt Investor means of the following Irish Residents: (i) the Administrator, for so long as the Administrator is a qualified management company as referred to in Section 739B TCA 1997; (ii) a specified collective investment undertaking as referred to in Section 739B; (iii) a company carrying on life business within the meaning of Section 706 TCA 1997; (iv) a pension scheme as referred to in Section 739B; (v) any other investment undertaking as referred to in Section 739B; (vi) a special investment scheme as referred to in Section 739B; (vii) a unit trust of a type referred to in Section 739D(6)(e) TCA 1997; (viii) a person who is entitled to exemption from income or corporation tax by virtue of Section 207(1)(b) TCA 1997 or entitled to exemption from corporation tax under Section 207(1)(b) TCA 1997 as it applies to corporation tax under Section 76(6) TCA 1997; (ix) a person who is entitled to exemption from income tax and capital gains tax by virtue of Section 784A(2) TCA 1997 in circumstances where the Shares held are assets of an approved retirement fund or an approved minimum retirement fund or a special savings incentive account; (x) a specified company as referred to in Section 739B; (xi) a credit union as referred to in Section 739B; (xii) the Courts Service as referred to in Section 739B; (xiii) a company that satisfies the conditions of Section 739D(6)(k) TCA 1997; (xiv) a person who is entitled to exemption from income tax and capital gains tax by virtue of Section 7871 TCA 1997; or

Exempt Investor means any of the following Irish Residents: (i) the Administrator, for so long as the Administrator is a qualified management company as referred to in Section 739B;(ii) a specified collective investment undertaking as referred to in Section 739B; (iii) a company carrying on life business within the meaning of Section 706 TCA 1997; (iv) a pension scheme as referred to in Section 739B; (v) any other investment undertaking as referred to in Section 739B; (vi) a special investment scheme as referred to in Section 739B;(vii) a unit trust of a type referred to in Section 739D(6)(e) TCA 1997; (viii) a person who is entitled to exemption from income tax by virtue of Section 207(1)(b) TCA 1997; (ix) a person who is entitled to exemption from income tax and capital gains tax by virtue of Section 784A(2) TCA 1997 in circumstances where the Shares held are assets of an approved retirement fund or an approved minimum retirement fund; (x) a specified company as referred to in Section 739B; (xi) a person entitled to exemption from income tax and capital gains tax by virtue of Section 787I; (xii) a credit union with the meaning of Section 739B; (xiii) the Courts Service within the meaning of Section 739B; (xiv) a company that satisfied the conditions of Section 739D(6)(k) TCA 1997; (xv) the National Pension Reserves Fund Commission; (xvi) the National Asset Management Agency; or (xvii) any other person resident in Ireland who is permitted to own Shares under Irish taxation legislation or by practice or concession of the Revenue Commissioners without requiring the ICAV to deduct appropriate tax in respect of any payment to a Shareholder or the transfer by a Shareholder of any Shares and in respect of whom the ICAV is in possession of a Declaration;

Exempt Investor means a professional and/or sophisticated investor or an otherwise exempt offeree for the purpose of section 708 of the Corporations Act.

Exempt Investor means any of the following Irish Residents: (i) a qualifying management

Exempt Investor means certain Irish Residents as described under “Taxation of exempt Irish shareholders” in the “Taxation” section of this Prospectus; “Fund” or “Funds” means a distinct portfolio of assets established by the ICAV (with the prior approval of the Central Bank) constituting in each case a separate fund represented by one or more Classes with segregated liability from the other Funds and invested in accordance with the investment objective and policies applicable to such fund as specified in the relevant Supplement; “Hedged Class” or “Hedged Classes” means any Class or Classes in respect of which currency hedging will be implemented as may be specified in a Supplement; “ICAV” means Connor, Clark & Lunn UCITS ICAV; “Instrument of Incorporation” means the instrument of incorporation of the ICAV for the time being in force and as may be modified from time to time, subject to approval by the Central Bank; “Intermediary” means a person who:

Exempt Investor means a Shareholder who comes within any of the categories

Exempt Investor definition

Related Definitions