Irish Tax Deduction means a deduction or withholding for or on account of any Tax imposed under the laws of Ireland required by law to be made from a payment in respect of a Loan to an Irish Borrower.
Irish Tax Deduction has the meaning set forth in Section 8.04(b)(ii).
Irish Tax Deduction means a deduction or withholding in respect of any payment in connection with any Loan to the Irish Borrower for or on account of any Taxes imposed by any taxing authority of Ireland, other than any deduction or withholding pursuant to FATCA. “Irish TCA” means the Taxes Consolidation Xxx 0000 of Ireland. “Irish Treaty Lender” means, subject to the completion of procedural formalities, a Lender which is treated as a resident of an Irish Treaty State for the purposes of an Irish Treaty and does not carry on a business in Ireland through a permanent establishment with which that Lender’s participation in this Agreement is effectively connected and fulfills all conditions of the Irish Treaty which must be fulfilled for residents of that Irish Treaty State to be paid interest without deduction of Tax (and who has completed all necessary procedural formalities to obtain the benefit of the applicable Irish Tax Treaty). “Irish Treaty State” means a jurisdiction which has a double taxation agreement which is in effect with Ireland (an “Irish Treaty”), and which makes provision for full exemption from tax imposed by Ireland on interest. “ISP” means, with respect to any Letter of Credit, the “International Standby Practices 1998” published by the Institute of International Banking Law & Practice (or such later version thereof as may be in effect at the time of issuance).