Specified United Kingdom Person definition

Specified United Kingdom Person means a person or Entity who is resident in the United Kingdom for tax purposes, and includes a person or Entity who is resident in both the United Kingdom and Jersey under the respective domestic law of each Party, other than: (i) a corporation the stock of which is regularly traded on one or more established securities markets; (ii) a corporation that is a member of the same affiliated group, as defined in Section 1471(e)(2) of the U.S. Internal Revenue Code, as a corporation described in (i) above; (iii) a Depository Institution; (iv) a broker or dealer in securities, commodities, or derivative financial instruments (including notional principle contracts, futures, forwards, and options) that is registered as such under the laws of the United Kingdom; or (v) an exempt beneficial owner as defined in Annex II.
Specified United Kingdom Person means a person or Entity who is resident in the United Kingdom for tax purposes, , and includes a person or Entity who is resident in both the United Kingdom and the Cayman Islands, under the respective domestic law of each Party, other than: (i) a corporation the stock of which is regularly traded on one or more established securities markets; (ii) a corporation that is a member of the same affiliated group, as defined in Section 1471(e)(2) of the U.S. Internal Revenue Code, as a corporation described in (i) above; (iii) a Depository Institution; (iv) a broker or dealer in securities, commodities, or derivative financial instruments (including notional principle contracts, futures, forwards, and options) that is registered as such under the laws of the United Kingdom; or (v) a Non-Reportable United Kingdom Entity as defined in Annex II paragraph V.
Specified United Kingdom Person means a person who is resident in the United Kingdom for tax purposes, other than:

Examples of Specified United Kingdom Person in a sentence

  • For this purpose, information indicating that the Entity is a Specified United Kingdom Person includes the place of incorporation or organisation, or an address in the United Kingdom.

  • Xxxxxx Xxx may change the unique software provider identification number from time to time.

  • In addition to the electronic and paper record searches described above, the Reporting British Virgin Islands Financial Institution must treat as United Kingdom Reportable Accounts any High Value Accounts assigned to a relationship manager (including any accounts aggregated with such account) if the relationship manager, has actual knowledge that the Account Holder is a Specified United Kingdom Person.

  • For the Alternative Information to be provided under paragraph D, the Specified United Kingdom Person who has made an election under subparagraph B.1.b) must also provide certification to the Reporting Cayman Islands Financial Institution by following the procedures set out in paragraph C of this Annex.

  • For the Alternative Information to be provided under paragraph D, the Specified United Kingdom Person who has made an election under subparagraph B.1.b) must also provide certification to the Reporting Guernsey Financial Institution by following the procedures set out in paragraph C of this Annex.

  • The Reporting Guernsey Financial Institution must retain in their records both the election made by the Specified United Kingdom Person and the written verification for each Relevant Reporting Period for a period of 6 years following the end of the Relevant Tax Year.

  • The cut-off date for accounting purposes is thus January 31.Income received for account of the investment fund – including interest and dividends and less any costs accruing– will be distributed to the unitholders and capital gains tax will be paid – where no distributions to the unitholders are envisaged (income-retaining funds) from April 14 of the following financial year.Interim distributions shall be possible.

  • In addition to the electronic and paper record searches described above, the Reporting Cayman Islands Financial Institution must treat as United Kingdom Reportable Accounts any High Value Accounts assigned to a relationship manager (including any accounts aggregated with such account) if the relationship manager, has actual knowledge that the Account Holder is a Specified United Kingdom Person.

  • For each Relevant Reporting Period, in order for paragraph D to apply to the United Kingdom Reportable Account, the Specified United Kingdom Person who has made an election under subparagraph B.1.b) must also provide certification to the Reporting Jersey Financial Institution in accordance with subparagraph C.1.

  • With respect to New Entity Accounts not described in paragraph A of this section, the Reporting Cayman Islands Financial Institution must determine whether the Account Holder is: (i) a Specified United Kingdom Person; (ii) a Non-United Kingdom Resident Entity which is a Financial Institution; (iii), a non-reporting Financial Institution; (v) an exempt beneficial owner; (vi) an Active NFFE or a Passive NFFE.


More Definitions of Specified United Kingdom Person

Specified United Kingdom Person has the same meaning assigned under the TCI/UK IGA;
Specified United Kingdom Person means a person or an Entity who is resident in the United Kingdom for tax purposes, and includes a person or an Entity who is resident in both the United Kingdom and the Cayman Islands, under the respective domestic law of each party, other than: (i) a corporation the stock of which is regularly traded on one or more established securities markets; (ii) a corporation that is a member of the same affiliated group, as defined in Section I47I(e)(2) of the United States Internal Revenue Code, as a corporation described in (i) above;
Specified United Kingdom Person means a person or an Entity who is resident in the United Kingdom for tax purposes, and includes a person or an Entity who is resident in both the United Kingdom and the Cayman Islands, under the respective domestic law of each party, other than: (i) a corporation the stock of which is regularly traded on one or more established securities markets; (ii) a corporation that is a member of the same affiliated group, as defined in Section I47I(e)(2) of the United States Internal Revenue Code, as a corporation described in (i) above;

Related to Specified United Kingdom Person

  • United Kingdom means Great Britain and Northern Ireland;

  • Criminal street gang associate or member means any person

  • Associated Person means with respect to any subject stockholder or other person (including any proposed nominee) (1) any person directly or indirectly controlling, controlled by or under common control with such stockholder or other person, (2) any beneficial owner of shares of stock of the Corporation owned of record or beneficially by such stockholder or other person, (3) any associate of such stockholder or other person, and (4) any person directly or indirectly controlling, controlled by or under common control or Acting in Concert with any such Associated Person;

  • relevant Minister means the Secretary of State or the Minister for the Cabinet Office;

  • Black woman-owned enterprise means an enterprise with at least 25, 1% representation of black women within the black equity and management portion.