Exempt Irish Shareholder definition

Exempt Irish Shareholder means a Shareholder who comes within any of the categories listed below and has provided a Relevant Declaration to this effect to the ICAV in a form acceptable to the ICAV:

Exempt Irish Shareholder means a Shareholder who comes within any of the categories listed below and has provided a Relevant Declaration to this effect to the Company in a form acceptable to the Company:

Exempt Irish Shareholder means a Shareholder who comes within any of the prescribed

Examples of Exempt Irish Shareholder in a sentence

• It is the obligation of the Exempt Irish Shareholder to account for tax to the Revenue Commissioners.

• An Irish Resident Shareholder who is not a company and is not an Exempt Irish Shareholder will not be liable to any further income or capital gains tax in respect of any sale, transfer, Deemed Disposal, cancellation, redemption or repurchase, of Shares or the making of any other payment in respect of their Shares.

• The Exempt Irish Shareholder must notify the Company if it ceases to be an Exempt Irish Shareholder.

• The Exempt Irish Shareholder must notify the ICAV if it ceases to be an Exempt Irish Shareholder.

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

• Where the Irish Resident Shareholder is a company which is not an Exempt Irish Shareholder, and the payment is not taxable as trading income under Schedule D Case I, the amount received will be treated as the net amount of an annual payment chargeable to tax under Schedule D Case IV from the gross amount of which income tax has been deducted at 25%.

• Where the Irish Resident Shareholder is a company which is not an Exempt Irish Shareholder, and the payment is not taxable as trading income under Schedule D Case I, the amount received will be treated as the net amount of an annual payment chargeable to tax under Schedule D Case IV from the gross amount of which income tax has been deducted.

• It is the obligation of the Exempt Irish Shareholder to account for such tax to the Revenue Commissioners.

• An Irish Resident Shareholder who is not a company and who is not an Exempt Irish Shareholder (and has therefore had tax deducted), will not be liable to any further income or capital gains tax in respect of any sale, transfer, Deemed Disposal, redemption, repurchase, cancellation of Shares or the making of any other payment in respect of their Shares.

More Definitions of Exempt Irish Shareholder

Exempt Irish Shareholder means:(a) a qualifying management company within the meaning of section 739B(1) TCA;(b) an investment undertaking within the meaning of section 739B(1) TCA;(c) an investment limited partnership within the meaning of section 739J TCA;(d) a pension scheme which is an exempt approved scheme within the meaning of section 774 TCA, or a retirement annuity contract or a trust scheme to which section 784 or 785 TCA applies;(e) a company carrying on life business within the meaning of section 706 TCA;(f) a special investment scheme within the meaning of section 737 TCA;(g) a unit trust to which section 731(5)(a) TCA applies;(h) a charity being a person referred to in section 739D(6)(f)(i) TCA(i) a person who is entitled to exemption from income tax and capital gains tax by virtue of section 784A(2) TCA or section 848B TCA and the Shares held are assets of an approved retirement fund or an approved minimum retirement fund;(j) a person who is entitled to exemption from income tax and capital gains tax by virtue of section 787I TCA and the Shares held are assets of a personal retirement savings account as defined in section 787A TCA;(k) the National Asset Management Agency;(l) the Courts Service;(m) a credit union within the meaning of section 2 of the Credit Union Act 1997;(n) an Irish resident company, within the charge to corporation tax under section 739G(2) TCA, but only where the Company is a money market fund;(o) a company which is within the charge to corporation tax in accordance with section 110(2) TCA in respect of payments made to it by the Company;(p) any other person as may be approved by the Directors from time to time provided the holding of Shares by such person does not result in a potential liability to tax arising to the Company in respect of that Shareholder under Part 27, Chapter 1A TCA; and(q) the National Treasury Management Agency of Ireland, or a fund investment vehicle within the meaning of section 739D(6)(kb) TCA;and the Company is in possession of a Relevant Declaration in respect of that Shareholder; “FATCA” means:(a) sections 1471 to 1474 of the U.S. Internal Revenue Code or any associated regulations or other official guidance;(b) any intergovernmental agreement, treaty, regulation, guidance or other agreement between the Government of Ireland (or any Irish government body) and the US, or any other jurisdiction (including any government bodies in such jurisdiction), entered into in order to comply with, facilitate, supplement, implement...

Exempt Irish Shareholder means a Shareholder who comes within any of the categories listed below and has provided a Relevant Declaration to this effect to the Fund in a form acceptable to the Fund:

Exempt Irish Shareholder means any of the following:

Exempt Irish Shareholder means a Shareholder who comes within any of the prescribed categories under the TCA and has provided a Relevant Declaration to this effect to the Company in a form acceptable to the Company; Extraordinary Expenses means the extraordinary expenses defined as such in the section headed "Fees and Expenses"; FATCA means (a) sections 1471 to 1474 of the U.S. Internal Revenue Code of 1986 or any associated regulations or other official guidance; (b) any intergovernmental agreement, treaty, regulation, guidance or other agreement between the government of Ireland (or any Irish government body) and the U.S., United Kingdom or any other jurisdiction (including any government bodies in such jurisdiction), entered into in order to comply with, facilitate, supplement, implement or give effect to the legislation, regulations or guidance described in paragraph (a) above; and (c) any legislation, regulations or guidance in Ireland that give effect to the matters outlined in the preceding paragraphs; FDI means a financial derivative instrument (including an OTC derivative); Fund means a sub-fund of the Company the proceeds of issue of which are pooled separately in a segregated portfolio of assets and invested in accordance with the investment objective and policies applicable to such sub-fund and which is established by the Company from time to time with the prior approval of the Central Bank. Initial Issue Price means the price (excluding any Preliminary Charge) per Share at which Shares are initially offered in a Fund during the Initial Offer Period as specified in the Supplement for the relevant Fund; Initial Offer Period means the period during which Shares in a Fund are initially offered at the Initial Issue Price as specified in the Supplement for the relevant Fund; Investment Account means (i) a separate temporary investment account or (ii) a separate disinvestment account as described in further detail under "Subscription for Shares"; Investment Management Agreement means the amended and restated agreement made between the Company, the Manager and the Investment Manager dated 17 December 2021 as may be amended or supplemented from time to time in accordance with the Central Bank Rules pursuant to which the latter was appointed investment manager of the Company; Investment Management Fee means the investment management fee detailed as such in the section headed "Fees and Expenses"; Investment Manager means, unless specifically stated otherwise in the Supplement fo...

Exempt Irish Shareholder means at the time of this Prospectus