Exempt Irish Investor for the present purposes means:
Exempt Irish Investor means “Exempt Irish Investor” as defined in the section entitled “TAXATION”.
Exempt Irish Investor means the following:
Examples of Exempt Irish Investor in a sentence
Shareholders who are Resident in Ireland or Ordinarily Resident in Ireland Exempt Irish Investors The Company will not have to deduct tax on the occasion of a chargeable event in respect of a Shareholder that is an Exempt Irish Investor (provided that the Company is not in possession of any information which would reasonably suggest that the information contained in the Relevant Declaration is no longer materially correct).
Investors who are neither Exempt Non-Resident Investors nor Exempt Irish Investors The Company will have to deduct tax on the occasion of a chargeable event in respect of a Shareholder that is neither an Exempt Non-Resident Investor nor an Exempt Irish Investor.
It is the obligation of the Exempt Irish Investor to account for tax to the Irish Tax Authorities.
Unless a Shareholder is an Exempt Irish Investor (as defined below) and makes a Relevant Declaration to that effect and the Funds are not in possession of any information which would reasonably suggest that the information contained therein is no longer materially correct or unless the Shares are purchased by the Courts Service, tax at the rate of 41 (at the date of this Prospectus) will be required to be deducted by the Funds from any distribution or gain of a Shareholder.
No tax will arise in respect of chargeable events in respect of a shareholder who is an Exempt Irish Investor or who is neither resident nor ordinarily resident in Ireland at the time of the chargeable event, provided that the necessary signed declaration is in place.
More Definitions of Exempt Irish Investor
Exempt Irish Investor means;- • a pension scheme which is an exempt approved scheme within the meaning of Section 774 of the Taxes Act or a retirement annuity contract or a trust scheme to which Section 784 or 785 of the Taxes Act applies;• a company carrying on life business within the meaning of Section 706 of the Taxes Act;• an investment undertaking within the meaning of Section 739B(1) of the Taxes Act;• a special investment scheme within the meaning of Section 737 of the Taxes Act;• a charity being a person referred to in Section 739D(6)(f)(i) of the Taxes Act;• a unit trust to which Section 731(5)(a) of the Taxes Act applies;• a qualifying fund manager within the meaning of Section 784A(1)(a) of the Taxes Act where the Shares held are assets of an approved retirement fund or an approved minimum retirement fund;• a qualifying management company within the meaning of Section 739B of the Taxes Act;• an investment limited partnership within the meaning of Section 739J of the Taxes Act;• a personal retirement savings account (“PRSA”) administrator acting on behalf of a person who is entitled to exemption from income tax and capital gains tax by virtue of Section 787I of the Taxes Act and the Shares are assets of a PRSA;• a credit union within the meaning of Section 2 of the Credit Union Act, 1997;• the National Asset Management Agency;• the National Treasury Management Agency or a Fund investment vehicle (within the meaning of section 37 of the National Treasury Management Agency (Amendment) Act 2014) of which the Minister for Finance is the sole beneficial owner, or the State acting through the National Treasury Management Agency;• the Motor Insurers’ Bureau of Ireland in respect of an investment made by it of moneys paid to the Motor Insurer Insolvency Compensation Fund under the Insurance Act 1964 (amended by the Insurance (Amendment) Act 2018), and the Motor Insurers’ Bureau of Ireland has made a declaration to that effect to the Company;• a company which is within the charge to corporation tax in accordance with Section 110(2) of the Taxes Act in respect of payments made to it by the Company• a company that is within the charge to corporation tax in accordance with Section 739G(2) of the Taxes Act in respect of payments made to it by the Company, that has made a declaration to that effect and that has provided the Company with its tax reference number but only to extent that the relevant Fund is a money market fund (as defined in Section 739B of the Taxes Act); o• any ot...
Exempt Irish Investor means, for the present purposes: a person who is entitled to exemption from income tax and capital gains tax under Section 784A(2) of the Taxes Act where the shares held are assets of an approved retirement fund or an approved minimum retirement fund and the “qualifying fund manager” (within the meaning of section 784A of the Taxes Act) has made a Relevant Declaration which is in the possession of the Company prior to the occurrence of a chargeable event; a person exempt from income tax and capital gains tax by virtue of section 848E of the Taxes Act where the shares held are assets of a special savings incentive account and the “qualifying savings manager” (within the meaning of section 848B of the Taxes Act) has made a Relevant Declaration which is in the possession of the Company prior to the occurrence of a chargeable event; a person who is entitled to an exemption from income tax and capital gains tax under Section 787I of the Taxes Act where the shares held are assets of an approved Personal Retirement Savings Account (PRSA) (within the meaning of Chapter 2A of Part 30 of the Taxes Act) and the PRSA administrator (within the meaning of Chapter 2A) has made a Relevant Declaration which is in the possession of the Company prior to the occurrence of a chargeable event; a pension scheme which is an exempt approved scheme within the meaning of Section 774 of the Taxes Act or a retirement annuity contract or a trust scheme to which section 784 or 785 of the Taxes Act applies which has made a Relevant Declaration which is in the possession of the Company prior to the occurrence of a chargeable event; a company carrying on life business within the meaning of Section 706 of the Taxes Act which has made a Relevant Declaration which is in the possession of the Company prior to the occurrence of a chargeable event; an investment undertaking within the meaning of Section 739(B)(1) of the Taxes Act which has made a Relevant Declaration which is in the possession of the Company prior to the occurrence of a chargeable event; a special investment scheme within the meaning of Section 737 of the Taxes Act which has made a Relevant Declaration which is in
Exempt Irish Investor means a Shareholder that is resident (or ordinarily resident) in Ireland for Irish tax purposes and falls within any of the categories listed in section 739D(6) of the TCA.
Exempt Irish Investor means an investor who comes within any of the categories listed below and who (directly or through an intermediary) has provided a Relevant Declaration to the Company:• a pension scheme which is an exempt approved scheme within the meaning of Section 774 of the TCA or a retirement annuity contract or a trust scheme to which Section 784 or 785 of the TCA applies;• a company carrying on life business within the meaning of Section 706 of the TCA;• an investment undertaking within the meaning of Section 739B(1) of the TCA;• a special investment scheme within the meaning of Section 737 of the TCA;• a charity being a person referred to in Section 739D(6)(f)(i) of the TCA;• a unit trust to which Section 731(5)(a) of the TCA applies;• a person who Is entitled to exemption from Income tax and capital gains tax under Section 784A(2) of the TCA where the Shares held are assets of an approved retirement fund or an approved minimum retirement fund (and, in such case, the qualifying fund manager (as defined In Section 784A(1)(a) of the TCA) has provided the Relevant Declaration to the Company;• a qualifying management company within the meaning of Section 739B of the TCA or a specified company within the meaning of Section 734(1) of the TCA;• an investment limited partnership within the meaning of Section 739J of the TCA;• a personal retirement savings account (“PRSA”) administrator acting on behalf of a person who is entitled to exemption from income tax and capital gains tax by virtue of Section 787I of the TCA and the Shares are assets of a PRSA;• a credit union within the meaning of Section 2 of the Credit Union Act, 1997;• the National Asset Management Agency;• the National Treasury Management Agency or a Fund investment vehicle (within the meaning of section 37 of the National Treasury Management Agency (Amendment) Act 2014) of which the Minister for Finance is the sole beneficial owner, or the State acting through the National Treasury Management Agency;• a company which is within the charge to corporation tax in accordance with Section 110(2) of the TCA in respect of payments made to it by the Company; or• any other Irish Resident who may be permitted to own Shares under taxation legislation or by written practice or concession of the Revenue Commissioners without giving rise to a charge to tax in the Company or jeopardising tax exemptions associated with the Company giving rise to a charge to tax in the Company;provided that they have correctly completed the Re...
Exempt Irish Investor means "Exempt Irish Investor" as defined in the
Exempt Irish Investor means “Exempt Irish Investor” as defined in the “Taxation” sectionof the Prospectus.
Exempt Irish Investor. , means as listed below, the categories of persons Irish Resident or Ordinarily Resident in Ireland that are exempt from tax on the occurrence of a chargeable event where a Relevant Declaration has been provided to the ICAV. However, it is important to note that full details and conditions for each type of Exempt Irish Investor can be found in Sections 739B and 739D of the Taxes Act. In all cases where an investor considers they may be an "Exempt Irish Investor" they should contact their own taxation advisors to ensure that they meet all necessary requirements: