Schedule 2B

[Section 739B]

Investment Undertakings Declarations

This Schedule sets out the details of the declarations that must be furnished by collective fund investors who are non-resident and certain resident entities (such as life assurance companies, charities and certain entities in the IFSC), in order to avoid the deduction of tax on payments to them by such a fund. The collective funds in question are referred to in Chapter 1A of Part 27 as “investment undertakings”.

The details of the required declarations differ slightly depending on the category of the entity involved, viz—

• par 2 pension schemes
• par 3 company carrying on life business
• par 4 investment undertakings
• par 4A an investment limited partnership within the meaning of section 739J
• par 5 special investment scheme
• par 6 unit trust
• par 7 charity
• par 8 qualifying management company and specified company
• par 9 qualifying fund manager or qualifying savings manager
• par 9A PRSA administrator
• par 9B credit unions
• par 10 non-resident on acquisition of units
• par 11 non-corporate person
• par 12 by investment undertaking to Collector-General
• par 13 intermediary of non-resident entities
• par 14 intermediary of certain resident entities

Relevant Date: Finance Act 2019