Exempt Investor means the Irish Residents specified as exempt investors in the Prospectus.
Exempt Investor means any of the following Irish Residents: (i) the Administrator, for so
Exempt Investor means any of the following Irish Residents:
Examples of Exempt Investor in a sentence
It is also the Exempt Investor's obligation to notify the ICAV if it ceases to be an Exempt Investor.
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.
Appropriate tax will not be deducted on the happening of a chargeable event in respect of Shares held by an Exempt Investor where the ICAV is in possession of a Declaration in relation to such Shares.
It is also the Exempt Investor's obligation to notify the Company if it ceases to be an Exempt Investor.
Appropriate tax will not be deducted on the happening of a chargeable event in respect of Shares held by an Exempt Investor where the Company is in possession of a Declaration in relation to such Shares.
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 certain Irish Residents as described under “Taxation of exempt Irish shareholders” in the “Taxation” section below; “FDI” means financial derivative instruments; “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 of Shares 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 of a Fund in respect of which currency hedging will be implemented as set out in a Supplement; “ICAV” means REQ Capital UCITS ICAV; “Initial Application Form” means the application form to be completed and signed by an investor seeking to subscribe for Shares for the first time in such form as is approved by the ICAV or Management Company from time to time; “Initial Series” means the Series issued in connection with the initial offering of the relevant Class of Shares; “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 professional and/or sophisticated investor or an otherwise exempt offeree for the purpose of section 708 of the Corporations Act.
Exempt Investor means Irish residents: who are permitted (whether by legislation or by express concession of the Irish Revenue Commissioners) to hold Shares in the Trust without requiring the Trust to deduct or account for Irish tax as more fully described in the Prospectus;
Exempt Investor means a Shareholder who comes within any of the categories