Irish TCA definition
Irish TCA means the Taxes Consolidation Act, 1997 of Ireland.
Irish TCA means the Taxes Consolidation ▇▇▇ ▇▇▇▇ 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).