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

• The intermediary must complete a Relevant Declaration that it is acting on behalf of a non-Irish Resident Shareholder.A non-Irish Resident corporate Shareholder which holds Shares directly or indirectly by or for a trading branch or agency of the Shareholder in Ireland, will be liable for Irish corporation tax on income from the Shares or gains made on the disposal of the Shares.

• Exempt Irish Shareholders in respect of whom the Company is not in possession of a Relevant Declaration will be treated by the Company as if they are not Exempt Irish Shareholders.

• The intermediary must complete a Relevant Declaration that it is acting on behalf of a non-Irish Resident Shareholder.

• Exempt Irish Shareholders The Company is not required to deduct tax in respect of an Exempt Irish Shareholder so long as the Company is in possession of a completed Relevant Declaration from those persons and the Company has no reason to believe that the Relevant Declaration is materially incorrect.

• The Company will not have to deduct tax on the occasion of a chargeable event in respect of a Shareholder if (a) the Shareholder is neither Irish Resident nor Irish Ordinary Resident, (b) the Shareholder has made a Relevant Declaration and (c) the Company 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 “Relevant Declaration” as defined in the section entitled “TAXATION”.

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;

Relevant Declaration means the declaration relevant to the holder of Shares as set out in Schedule 2B of the Taxes Act.