HMRC DT Treaty Passport scheme definition

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

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

HMRC DT Treaty Passport scheme means the HM Revenue & Customs Double Taxation Treaty Passport Scheme for overseas corporate lenders which commenced on 1 September 2010.

Examples of HMRC DT Treaty Passport scheme in a sentence

• If a Lender has not included an indication to the effect that it wishes the HMRC DT Treaty Passport scheme to apply to this Agreement in accordance with Section 5.9.2(h) above or Section 5.9.2(o) below, no Obligor shall file a form DTTP2 or any other form relating to the HMRC DT Treaty Passport scheme in respect of that Lender’s commitment(s) or its participation in any facility made available under this Agreement.

• A Treaty Lender which becomes a party to this Agreement on the day on which this Agreement is entered into that holds a passport under the HMRC DT Treaty Passport scheme, and which then wishes that scheme to apply to this Agreement, shall include an indication to that effect (for the benefit of the Agent and without liability to any Obligor) by including its scheme reference number and its jurisdiction of tax residence opposite its name in Schedule 5.9.9.

• A New Lender that is a Treaty Lender that holds a passport under the HMRC DT Treaty Passport scheme, and which then wishes that scheme to apply to this Agreement, shall include an indication to that effect (for the benefit of the Agent and without liability to any Obligor) in the assignment notice which it executes pursuant to, or in connection with, Section 13.3 below by including its scheme reference number and its jurisdiction of tax residence in that assignment notice.

More Definitions of HMRC DT Treaty Passport scheme

HMRC DT Treaty Passport scheme means the United Kingdom HM Revenue & Customs DT Treaty Passport scheme for companies or other fiscally opaque entities resident in a country with which the United Kingdom has a double taxation treaty that provides for relief from United Kingdom income tax on interest arising in the United Kingdom.

HMRC DT Treaty Passport scheme means the HM Revenue and Customs Double Taxation Treaty Passport Scheme.

HMRC DT Treaty Passport scheme means the administrative simplification scheme designed to assist certain non-UK lenders in accessing reduced withholding tax rates on interest that are available within the UK’s tax treaties with other territories and which is administered by HM Revenue and Customs.

HMRC DT Treaty Passport scheme means the Board of H.M. Revenue and Customs Double Taxation Treaty Passport scheme. “Impacted Interest Period” has the meaning set forth in the definition of Eurocurrency Base Rate.

HMRC DT Treaty Passport scheme means the H.M. Revenue and Customs Double Taxation Treaty Passport scheme. “Honor Date” has the meaning assigned to such term in Section 2.03(c).

HMRC DT Treaty Passport scheme means the HMRC Double Taxation Treaty Passport scheme. “Impacted Interest Period” has the meaning set forth in the definition of Eurocurrency Base Rate.

HMRC DT Treaty Passport scheme means the Board of H.M. Revenue and Customs Double Taxation Treaty Passport scheme. “ ITA ” means the Income Tax Act 2007.