Irish definition

Irish means a citizen of the Republic of Ireland;”

Irish shall have the meaning assigned in the preamble.

Examples of Irish in a sentence

• An individual will be regarded as ordinarily resident for a particular tax year if he/she has been Irish Resident for the three previous consecutive tax years (i.e. he/she becomes ordinarily resident with effect from the commencement of the fourth tax year).

• On that basis, it is not chargeable to Irish tax on its income or gains.

• Cantor Fitzgerald Ireland Ltd is a member firm of the Irish Stock Exchange and the London Stock Exchange.

• However, Irish tax may arise on the happening of a “chargeable event”.

• The disposal of Shares by means of a gift or inheritance made by a disponer domiciled or ordinarily resident in Ireland or received by a beneficiary domiciled or ordinarily resident in Ireland may give rise to a charge to Irish Capital Acquisitions Tax for the beneficiary of such a gift or inheritance with respect to those Shares.

• A trust will generally be Irish resident where the trustee is resident in Ireland or a majority of the trustees (if more than one) are resident in Ireland.

• If you live in Northern Ireland you can bring legal proceedings in respect of the products in either the Northern Irish or the English courts.

• On that basis it is not chargeable to Irish tax on its income or gains.

• The scope of this right of the Irish Revenue Commissioners has not yet been considered by the Irish courts and it may override the rights of holders of security (whether fixed or floating) over the debt in question.

• Note: Please check the Irish Revenue AEOI portal at the time of completion of this form to confirm whether your country of Tax Jurisdiction is considered Participating or Non-Participating for the purposes of CRS Due-Diligence in Ireland.