Exempt Irish Resident definition

Exempt Irish Resident means the categories of persons Resident in the Republic of Ireland or Ordinarily Resident in the Republic of Ireland (the State), as listed below, that are exempt from tax on the occurrence of a chargeable event where a Relevant Declaration has been provided to the Company (to the extent applicable). In all cases where an investor considers they may be an Exempt Irish Resident they should contact their own taxation advisers to ensure that they meet all necessary requirements:
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Exempt Irish Resident means the categories of persons Resident or Ordinarily Resident in Ireland ("the State"), as listed below, that are exempt from tax on the occurrence of a chargeable event and provided the appropriate Relevant Declaration or otherwise and such other information evidencing such status is in the possession of the Company on the appropriate date. In all cases where an investor considers they may be an Exempt Irish Investor they should contact their own taxation advisers to ensure that they meet all necessary requirements:
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Exempt Irish Resident means a person who is resident in Ireland or ordinarily resident in Ireland but who is permitted to own Shares under taxation legislation in Ireland or by practice or concession of the Irish Revenue Commissioners without prejudicing the tax status of the Company or rendering the Company liable to account for tax in Ireland in the event that such a person were to receive a distribution in respect of the Shares or to dispose of the Shares. See the alternative declaration for Exempt Irish Residents for a list of persons who currently qualify as “Exempt Irish Residents”.
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Examples of Exempt Irish Resident in a sentence

  • Tax will be deducted and remitted to the Revenue Commissioners by the ICAV from any distributions made by the ICAV (other than on a disposal) to an Irish Resident Shareholder who is not an Exempt Irish Resident at the rate of 41%.

  • Exempt Irish Resident ShareholdersThe Company will not be required to deduct tax in respect of the following categories of Irish Resident Shareholders, provided the Company has in its possession the necessary declarations from those persons (or an intermediary acting on their behalf) and the Company is not in possession of any information which would reasonably suggest that the information contained in the declarations is not, or is no longer, materially correct.

  • Declarations of Non-Residence (and Irish Resident Declarations and Declarations for Exempt Irish Resident Shareholders, if relevant to a particular applicant) are subject to inspection by the Irish Revenue Commissioners and it is a criminal offence to make a false declaration.To be valid, the account opening form (incorporating the declaration required by the Irish Revenue Commissioners) must be signed by the applicant.

  • No Irish tax will arise in respect of chargeable events in respect of a shareholder who is an Exempt Irish Resident or who is neither resident nor ordinarily resident in Ireland for tax purposes at the time of the chargeable event, provided, in each case, that an appropriate valid declaration in accordance with the provisions of the Taxes Consolidation Act, 1997 (as amended) is held by the Company.The Funds are subject to taxes which may be imposed by certain countries in which the Funds invest.

  • No Irish tax will arise in respect of chargeable events in respect of a shareholder who is an Exempt Irish Resident or who is neither resident nor ordinarily resident in Ireland for tax purposes at the time of the chargeable event, provided, in each case, that an appropriate valid declaration in accordance with the provisions of the Taxes Consolidation Act, 1997 (as amended) is held by the Company.

  • Indirect effects are not germane to the RFA; however, because for-hire captains and crew are allowed to harvest and sell Gulf cobia under the possession limit when the commercial season is open, for-hire businesses, or employees thereof, could be directly affected by this proposed action as well.

  • Tax will also have to be deducted in respect of Units held at the end of a Relevant Period (in respect of any excess in value over the cost of the relevant Units) to the extent that the Unitholder is a resident or ordinarily resident in Ireland for tax purposes and is not an Exempt Irish Resident who has made a Relevant Declaration or other appropriate declaration is applicable.

  • If the delivery period is exceeded we are entitled to cancel the order or agreement and to enforce compensation claims in accordance with legal provisions.

  • Applicants who are Irish Resident or are an Exempt Irish Resident should contact the Administrator immediately as additional requirements (including additional declarations where appropriate) may be required to be completed.

  • Similarly, tax, currently at the rate of 41%, will have to be deducted by the Fund on any other distribution or gain arising to the Unitholder (other than an Exempt Irish Resident who has made a Relevant Declaration or other appropriate declaration as applicable) on an encashment, redemption or transfer of Units by a Unitholder who is a Taxable Irish Person.


More Definitions of Exempt Irish Resident

Exempt Irish Resident means a person who is resident in Ireland or ordinarily resident in Ireland but who is permitted to own Shares under taxation legislation in Ireland or by practice or concession of the Irish Revenue Commissioners without prejudicing the tax status of the Company / Fund / Manager or rendering the Company / Fund / Manager liable to account for tax in Ireland in the event that such a person were to receive a distribution in
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Exempt Irish Resident means, unless otherwise determined by the Directors, the following:-
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Related to Exempt Irish Resident

  • Irish Resident means any person Resident in Ireland or Ordinarily Resident in Ireland for tax purposes;

  • Ordinarily Resident in Ireland means “Ordinarily Resident in Ireland” as defined in

  • Exempt Irish Investor for the present purposes means:

  • Resident means a student whose parents, legal guardians, persons having lawful control of the student, or persons standing in loco parentis reside in the school district.

  • Non-Resident means in the case of an individual, one who maintains a place of abode outside Hong Kong; and in the case of a corporation, one which is not incorporated in Hong Kong.

  • non-resident taxable person means any person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India;

  • Eligible resident means an individual or family who resided in a disaster-affected home at the time of the natural disasters of 2008 and who:

  • Canadian Resident means, at any time, a Person who at that time is (a) not a non-resident of Canada for purposes of the Tax Act or (b) an authorized foreign bank deemed to be resident in Canada for purposes of the Tax Act in respect of all amounts paid or credited to such Person under the Canadian Revolving Credit Commitment or Canadian Letter of Credit Commitment pursuant to this Agreement.

  • Foreign nonprofit corporation means an entity:

  • ordinarily resident means a person who actually lives and has lived continuously within the community council’s geographic territory as described in its MNO Community Charter Agreement for at least one (1) month immediately prior to the date of the community council’s election announcement. Such person must have a permanent residence (i.e. address) within the community council’s geographic area. In making such determination, temporary absences from the community for reasons such as travel, education, medical treatment, military service or incarceration shall be considered periods of residence provided the person was ordinarily resident prior to such temporary absence. Such person can have only one place of ordinary residence.

  • Qualified United States financial institution means an institution that:

  • Family or household member means (i) the person's spouse, whether or not he or she resides in the

  • Qualifying Bank means any legal entity which is recognized as a bank by the banking laws in force in its country of organization and which has as its principal purpose the active conduct of banking business and conducts such banking business through its own personnel (which have decision making authority) and on its own premises.

  • Qualified alien means an alien who is:

  • Eligible Household means a household that is eligible to receive fuel assistance through the Maine State Housing Authority pursuant to section 4722, subsection 1, paragraph W; section 4741, subsection 15; and subchapter XIII and rules adopted pursuant to these laws. "Eligible household" does not include a tenant who resides in subsidized housing and receives a utility allowance or a tenant whose utilities are included in the rent. [PL 2001, c. 257, §1 (NEW).]

  • Qualifying corporation means any person classified for federal income tax purposes as an association taxable as a corporation, except either of the following:

  • QUALIFIED MUNICIPAL CORPORATION means a municipal corporation that, by resolution or ordinance adopted on or before December 31, 2011, adopted Ohio adjusted gross income, as defined by section 5747.01 of the Ohio Revised Code, as the income subject to tax for the purposes of imposing a municipal income tax.

  • Qualifying Company means a qualifying company within the meaning of section 110 of the Taxes Act;

  • Family or household members means spouses, domestic partners, former spouses, former domestic partners, persons who have a child in common regardless of whether they have been married or have lived together at any time, adult persons related by blood or marriage, adult persons who are presently residing together or who have resided together in the past, persons sixteen years of age or older who are presently residing together or who have resided together in the past and who have or have had a dating relationship, persons sixteen years of age or older with whom a person sixteen years of age or older has or has had a dating relationship, and persons who have a biological or legal parent-child relationship, including stepparents and stepchildren and grandparents and grandchildren.

  • Local Resident means Washington laborers, workers, or me- chanics receiving an hourly wage who live within fifty miles of the project being constructed unless the project is being constructed in a rural county, then it is defined as Washington workers who live within two hundred miles of the project.

  • Specified US Person means (i) a US citizen or resident individual, (ii) a partnership or

  • Alien means a person who is not a Commonwealth citizen, a British protected person or a citizen of the Republic of Ireland;

  • HMRC DT Treaty Passport scheme means the Board of H.M. Revenue and Customs Double Taxation Treaty Passport scheme.

  • New Non-Qualifying Jobs means the number of Non-Qualifying Jobs, as defined in 34 TEXAS ADMIN. CODE Section 9.1051(14), to be created by the Applicant after the Application Approval Date in connection with the project which is the subject of its Application.

  • Australian Tax Act means the Income Tax Assessment Act 1936 (Cth) (Australia) or the Income Tax Assessment Act 1997 (Cth) (Australia), as applicable.

  • Principal residence means a homestead actually and