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“auditor”, in relation to a company, means the person or persons appointed as auditor of the company for the purposes of the Companies Acts, 1963 to 1990 statutory auditor of the company for the purposes of the Companies Act 2014, or under the law of the territory in which the company is incorporated and which corresponds to those Acts;

(iv) a common contractual fund within the meaning of section 739I (inserted by the Finance Act 2005),

“American depositary receipt” has the same meaning as in section 207 of the Finance Act, 1992;

“American depositary receipt” has the same meaning as in section 207 of the Finance Act, 1992;

(iii) an investment undertaking within the meaning of section 739B (inserted by the Finance Act, 2000), or

“qualifying savings manager” has the same meaning as in section 848B (inserted by the Finance Act, 2001);

“special savings incentive account” has the same meaning as in section 848M (inserted by the Finance Act, 2001);

(IB) a Fund investment vehicle (within the meaning of section 37 of the National Treasury Management Agency (Amendment) Act 2014) of which the Minister for Finance is the sole beneficial owner,

(IB) a Fund investment vehicle (within the meaning of section 37 of the National Treasury Management Agency (Amendment) Act 2014) of which the Minister for Finance is the sole beneficial owner,

“qualifying employee share ownership trust” means an employee share ownership trust which the Revenue Commissioners have approved of as a qualifying employee share ownership trust in accordance with Schedule 12 and which approval has not been withdrawn;

(1) (a) In this Chapter and in Schedule 2A—

(b) In this Chapter and in Schedule 2A, references to the making of a relevant distribution by a company, or to a relevant distribution to be made by a company, or to the receipt of a relevant distribution from a company do not include, respectively, references to the making of a relevant distribution by a collective investment undertaking, or to a relevant distribution to be made by a collective investment undertaking, or to the receipt of a relevant distribution from a collective investment undertaking.

(3) Schedule 2A shall have effect for the purposes of supplementing this Chapter.

(ii) any amount assessable and chargeable to tax under Case IV of Schedule D by virtue of section 816;

(c) where the relevant distribution consists of an amount which is assessable and chargeable to tax under Case IV of Schedule D by virtue of section 816, the amount so assessable and chargeable, and

(i) a distribution within the meaning of paragraph 1 of Schedule F in section 20(1), other than such a distribution made to—

(i) a distribution within the meaning of paragraph 1 of Schedule F in section 20(1), other than such a distribution made to—

“excluded person”, in relation to a relevant distribution, has the meaning assigned to it by section 172C(2);

“qualifying non-resident person”, in relation to a relevant distribution, has the meaning assigned to it by section 172D(3);

“qualifying intermediary”, in relation to a relevant distribution, has the meaning assigned to it by section 172E;

“authorised withholding agent”, in relation to a relevant distribution, has the meaning assigned to it by section 172G;

“electronic dividend voucher” means a statement in electronic format that satisfies the requirements of section 172I(1A)(a);

“approved body of persons” has the same meaning as in section 235;

(IV) the National Asset Management Agency, or a company referred to in section 616(1)(g), and

(i) a collective investment undertaking within the meaning of section 734,

(ii) an undertaking for collective investment within the meaning of section 738, or

(iii) an investment undertaking within the meaning of section 739B (inserted by the Finance Act, 2000), or

(iv) a common contractual fund within the meaning of section 739I (inserted by the Finance Act 2005),

not being an offshore fund within the meaning of section 743;

“pension scheme” means an exempt approved scheme within the meaning of section 774 or a retirement annuity contract or a trust scheme to which section 784 or 785 applies;

“pension scheme” means an exempt approved scheme within the meaning of section 774 or a retirement annuity contract or a trust scheme to which section 784 or 785 applies;

“approved retirement fund” has the same meaning as in section 784A;

“qualifying fund manager” has the same meaning as in section 784A;

“approved minimum retirement fund” has the same meaning as in section 784C;

“pension scheme” means an exempt approved scheme within the meaning of section 774 or a retirement annuity contract or a trust scheme to which section 784 or 785 applies;

“PRSA administrator” has the same meaning as in section 787A;

“PRSA assets” has the same meaning as in section 787A;

(ii) any amount assessable and chargeable to tax under Case IV of Schedule D by virtue of section 816;

(b) where the relevant distribution consists of an amount which is treated under section 816 as a distribution made by a company, the amount so treated,

(c) where the relevant distribution consists of an amount which is assessable and chargeable to tax under Case IV of Schedule D by virtue of section 816, the amount so assessable and chargeable, and

(ii) not being such a Member State, a territory with the government of which arrangements having the force of law by virtue of section 826 section 826(1)(a) section 826(1) have been made; have been made, or

(iii) not being a territory referred to in subparagraph (i) or (ii), a territory with the government of which arrangements have been made which on completion of the procedures set out in section 826(1) will have the force of law;

“designated broker” has the same meaning as in section 838;

“special portfolio investment account” has the same meaning as in section 838;

“qualifying savings manager” has the same meaning as in section 848B (inserted by the Finance Act, 2001);

“special savings incentive account” has the same meaning as in section 848M (inserted by the Finance Act, 2001);