Irish Resident definition

Irish Resident means any person Resident in Ireland or Ordinarily Resident in Ireland for tax purposes;
Irish Resident means any company resident or other person resident or ordinarily resident, in the Republic of Ireland for the purposes of Irish tax.
Irish Resident means any person resident in Ireland or ordinarily resident in Ireland

Examples of Irish Resident in a sentence

  • Irish Resident Shareholders (who are not Exempt Irish Shareholders) will be liable to tax on the happening of a Chargeable Event.

  • 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 undertaking will only be a PPIU in respect of those Irish Resident Shareholders who can influence the selection.

  • An investment undertaking will be considered to be a personal portfolio investment undertaking (PPIU) in relation to a specific Irish Resident Shareholder where that Irish Resident Shareholder can influence the selection of some or all of the property of the undertaking.

  • Where a currency gain is made by an Irish Resident Shareholder on the disposal of Shares that Shareholder may be liable to capital gains tax in respect of any chargeable gain made on the disposal.


More Definitions of Irish Resident

Irish Resident means “Irish Resident” as defined in the section entitled “TAXATION”.
Irish Resident means, unless otherwise determined by the Directors, any person who is Ordinarily Resident in Ireland or Resident in Ireland, as defined in the “Taxation” section of the Prospectus;
Irish Resident means any company resident, or other person resident or ordinarily
Irish Resident means any person resident in Ireland or ordinarily resident in Ireland other than an Exempt Irish Shareholder;
Irish Resident means in the case of:-
Irish Resident means any person resident in Ireland or ordinarily resident in Ireland other than an Exempt Irish Resident (as defined in the Taxation section of the Prospectus);
Irish Resident for the present purposes means: