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(i) under an authorisation given by the Central Bank of Ireland under section 10(1) of the Investment Intermediaries Act 1995 or, as the case may be, section 18 of the Stock Exchange Act 1995 Regulation 8 of the European Union (Markets in Financial Instruments) Regulations 2017 (S.I. No. 375 of 2017) and not subsequently revoked, or

“competent authority” has the meaning assigned to it by section 2 of the Investment Intermediaries Act 1995;

“investment business firm” has the meaning assigned to it by section 2 of the Investment Intermediaries Act 1995;

“investment business services” has the meaning assigned to it by section 2 of the Investment Intermediaries Act1995 1995 . ;

“competent authority” has the meaning assigned to it by section 2 of the Investment Intermediaries Act 1995;

“investment business firm” has the meaning assigned to it by section 2 of the Investment Intermediaries Act 1995;

“investment business services” has the meaning assigned to it by section 2 of the Investment Intermediaries Act1995 1995 . ;

(i) under an authorisation given by the Central Bank of Ireland under section 10(1) of the Investment Intermediaries Act 1995 or, as the case may be, section 18 of the Stock Exchange Act 1995 Regulation 8 of the European Union (Markets in Financial Instruments) Regulations 2017 (S.I. No. 375 of 2017) and not subsequently revoked, or

“authorised member firm” has the meaning assigned to it by section 3 of the Stock Exchange Act 1995;

“authorised member firm” has the meaning assigned to it by section 3 of the Stock Exchange Act 1995;

“branch or agency” has the same meaning as in section 4;

(3) Notwithstanding section 18, a non-resident person shall not be assessable and chargeable to income tax in respect of any profits or gains arising or accruing for a chargeable period to the non-resident person from a financial trade exercised in the State solely through an authorised agent who throughout the chargeable period is independent in relation to the non-resident person.

1035A Relieving provision to section 1035.