SCHEDULE 2B

Investment Undertakings: Declarations

Section 739D

Interpretation

1. In this Schedule—

“appropriate person”, in relation to a pension scheme, means—

(a) in the case of an exempt approved scheme (within the meaning of section 774), the administrator (within the meaning of section 770) of the scheme,

(b) in the case of a retirement annuity contract to which section 784 or 785 applies, the person lawfully carrying on in the State the business of granting annuities on human life with whom the contract is made, and

(c) in the case of a trust scheme to which section 784 or 785 applies, the trustees of the trust scheme;

“tax reference number”, in relation to a person, has the meaning assigned to it by section 885 in relation to a specified person within the meaning of that section.

Declarations of pension schemes

2. The declaration referred to in section 739D(6)(a) is a declaration in writing to the investment undertaking which—

(a) is made by the person (in this paragraph referred to as the “declarer”) entitled to the units in respect of which the declaration is made,

(b) is signed by the declarer,

(c) is made in such form as may be prescribed or authorised by the Revenue Commissioners,

(d) declares that, at the time when the declaration is made, the person entitled to the units is a pension scheme,

(e) contains the name and tax reference number of the pension scheme,

(f) contains a certificate by the appropriate person in relation to the pension scheme that, to the best of that person’s knowledge and belief, the declaration made in accordance with subparagraph (d) and the information furnished in accordance with subparagraph (e) are true and correct, and

(g) contains such other information as the Revenue Commissioners may reasonably require for the purposes of Chapter 1A of Part 27.

Declaration of company carrying on life business

3. The declaration referred to in section 739D(6)(b) is a declaration in writing to the investment undertaking which—

(a) is made by the person (in this paragraph referred to as the “declarer”) entitled to the units in respect of which the declaration is made,

(b) is signed by the declarer,

(c) is made in such form as may be prescribed or authorised by the Revenue Commissioners,

(d) declares that, at the time when the declaration is made, the person entitled to the units is a company carrying on life business within the meaning of section 706,

(e) contains the name and tax reference number of the company, and

(f) contains such other information as the Revenue Commissioners may reasonably require for the purposes of Chapter 1A of Part 27.

Declarations of investment undertakings

4. The declaration referred to in section 739D(6)(c) is a declaration in writing to the investment undertaking which—

(a) is made by the person (in this paragraph referred to as the “declarer”) entitled to the units in respect of which the declaration is made,

(b) is signed by the declarer,

(c) is made in such form as may be prescribed or authorised by the Revenue Commissioners,

(d) declares that, at the time the declaration is made, the person entitled to the units is an investment undertaking,

(e) contains the name and tax reference number of the investment undertaking, and

(f) contains such other information as the Revenue Commissioners may reasonably require for the purposes of Chapter 1A of Part 27.

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4A. The declaration referred to in section 739D(6)(cc) is a declaration in writing to the investment undertaking which—

(a) is made by the person (in this paragraph referred to as the “declarer”) who holds the units in respect of which the declaration is made,

(b) is signed by the declarer,

(c) is made in such form as may be prescribed or authorised by the Revenue Commissioners,

(d) declares that, at the time the declaration is made, the holder of the units is a general partner acting on behalf of the investment limited partnership,

(e) contains the name and tax reference number of the investment limited partnership, and

(f) contains such other information as the Revenue Commissioners may reasonably require for the purposes of Chapter 1A of Part 27.

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Declarations of special investment scheme

5. The declaration referred to in section 739D(6)(d) is a declaration in writing to the investment undertaking which—

(a) is made by the person (in this paragraph referred to as the “declarer”) entitled to the units in respect of which the declaration is made,

(b) is signed by the declarer,

(c) is made in such form as may be prescribed or authorised by the Revenue Commissioners,

(d) declares that, at the time the declaration is made, the person entitled to the units is a special investment scheme,

(e) contains the name and tax reference number of the special investment scheme, and

(f) contains such other information as the Revenue Commissioners may reasonably require for the purposes of Chapter 1A of Part 27.

Declarations of unit trust

6. The declaration referred to in section 739D(6)(e) is a declaration in writing to the investment undertaking which—

(a) is made by the person (in this paragraph referred to as the “declarer”) entitled to the units in respect of which the declaration is made,

(b) is signed by the declarer,

(c) is made in such form as may be prescribed or authorised by the Revenue Commissioners,

(d) declares that, at the time the declaration is made, the person entitled to the units is a unit trust to which section 731(5)(a) applies,

(e) contains the name and tax reference number of the unit trust, and

(f) contains such other information as the Revenue Commissioners may reasonably require for the purposes of Chapter 1A of Part 27.

Declaration of charity

7. The declaration referred to in section 739D(6)(f) is a declaration in writing to the investment undertaking which—

(a) is made by the person (in this paragraph referred to as the “declarer”) entitled to the units in respect of which the undertaking is made,

(b) is signed by the declarer,

(c) is made in such form as may be prescribed or authorised by the Revenue Commissioners,

(d) declares that, at the time when the declaration is made, the person entitled to the units is a person referred to in section 739D(6)(f)(i),

(e) contains the name and address of that person,

(f) contains a statement that at the time when the declaration is made the units in respect of which the declaration is made are held for charitable purposes only and—

(i) form part of the assets of a body of persons or trust treated by the Revenue Commissioners as a body or trust established for charitable purposes only, or

(ii) are, according to the rules or regulations established by statute, charter, decree, deed of trust or will, held for charitable purposes only and are so treated by the Revenue Commissioners,

(g) contains an undertaking by the declarer that if the person mentioned in subparagraph (d) ceases to be a person referred to in section 739D(6)(f)(i), the declarer will notify the investment undertaking accordingly, and

(h) contains such other information as the Revenue Commissioners may reasonably require for the purposes of Chapter 1A of Part 27.

Declaration of qualifying management company and specified company

8. The declaration referred to in section 739D(6)(g) is a declaration in writing to the investment undertaking which—

(a) is made by a person (in this paragraph referred to as the “declarer”) who is entitled to the units in respect of which the declaration is made,

(b) is signed by the declarer,

(c) is made in such form as may be prescribed or authorised by the Revenue Commissioners,

(d) declares that, at the time the declaration is made, the person entitled to the units is a qualifying management company or, as the case may be, a specified company,

(e) contains the name and tax reference number of the declarer, and

(f) contains such other information as the Revenue Commissioners may reasonably require for the purposes of Chapter 1A of Part 27.

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Declaration of qualifying fund manager

9. The declaration referred to in section 739D(6)(h) is a declaration in writing to the investment undertaking which—

(a) is made by a qualifying fund manager (in this paragraph referred to as the “declarer”) in respect of units which are assets in an approved retirement fund or, as the case may be, an approved minimum retirement fund,

(b) is signed by the declarer,

(c) is made in such form as may be prescribed or authorised by the Revenue Commissioners,

(d) declares that, at the time when the declaration is made, the units in respect of which the declaration is made—

(i) are assets of an approved retirement fund or, as the case may be, an approved minimum retirement fund, and

(ii) are managed by the declarer for the individual who is beneficially entitled to the units,

(e) contains the name, address and tax reference number of the individual referred to in subparagraph (d),

(f) contains an undertaking by the declarer that if the units cease to be assets of the approved retirement fund or, as the case may be, the approved minimum retirement fund, including a case where the units are transferred to another such fund, the declarer will notify the investment undertaking accordingly, and

(g) contains such other information as the Revenue Commissioners may reasonably require for the purposes of Chapter 1A of Part 27.

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Declaration of qualifying fund manager or qualifying savings manager

9. The declaration referred to in section 739D(6)(h) is a declaration in writing to the investment undertaking which—

(a) is made by a qualifying fund manager or, as the case may be, a qualifying savings manager (in this paragraph referred to as the “declarer”) in respect of the units which are assets in an approved retirement fund, an approved minimum retirement fund, or a special savings incentive account,

(b) is signed by the declarer,

(c) is made in such form as may be prescribed or authorised by the Revenue Commissioners,

(d) declares that, at the time the declaration is made, the units in respect of which the declaration is made—

(i) are assets of an approved retirement fund, an approved minimum retirement fund or, as the case may be, a special savings incentive account, and

(ii) are managed by the declarer for the individual who is beneficially entitled to the units,

(e) contains the name, address and tax reference number of the individual referred to in paragraph (d),

(f) contains an undertaking by the declarer that if the units cease to be assets of the approved retirement fund, the approved minimum retirement fund or held in the special savings incentive account, including a case where the units are transferred to another such fund or account, the declarer will notify the investment undertaking accordingly, and

(g) contains such other information as the Revenue Commissioners may reasonably require for the purposes of Chapter 1A of Part 27.

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Declaration of PRSA Administrator

9A. The declaration referred to in section 739D(6)(i) is a declaration in writing to the investment undertaking which—

(a) is made by a PRSA administrator (in this paragraph referred to as the “declarer”) in respect of units which are assets in a PRSA,

(b) is signed by the declarer,

(c) is made in such form as may be prescribed or authorised by the Revenue Commissioners,

(d) declares that, at the time when the declaration is made, the units in respect of which the declaration is made—

(i) are assets of a PRSA, and

(ii) are managed by the declarer for the individual who is beneficially entitled to the units,

(e) contains the name, address and tax reference number of the individual referred to in subparagraph (d),

(f) contains an undertaking by the declarer that if the units cease to be assets of the PRSA, including a case where the units are transferred to another PRSA, the declarer will notify the investment undertaking accordingly, and

(g) contains such other information as the Revenue Commissioners may reasonably require for the purposes of Chapter 1A of Part 27.

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Declaration of Credit Union

9B. The declaration referred to in section 739D(6)(j) is a declaration in writing to the investment undertaking which—

(a) is made by the person (in this paragraph referred to as the “declarer”) entitled to the units in respect of which the declaration is made,

(b) is signed by the declarer,

(c) is made in such form as may be prescribed or authorised by the Revenue Commissioners,

(d) contains the name and address of the declarer,

(e) declares that, at the time when the declaration is made the person entitled to the units is a credit union,

(f) contains such other information as the Revenue Commissioners may reasonably require for the purposes of Chapter 1A of Part 27.

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Declarations of non-resident on acquisition of units

10. The declaration referred to in section 739(D)(7)(a)(i) is a declaration in writing to the investment undertaking which—

(a) is made by a person (in this paragraph referred to as the “declarer”) who is entitled to the units in respect of which the declaration is made,

(b) is made on or about the time when the units are applied for or acquired by the declarer,

(c) is signed by the declarer,

(d) is made in such form as may be prescribed or authorised by the Revenue Commissioners,

(e) declares that, at the time the declaration is made, the declarer is not resident in the State,

(f) contains the name and address of the declarer,

(g) contains an undertaking by the declarer that if the declarer becomes resident in the State, the declarer will notify the investment undertaking accordingly, and

(h) contains such other information as the Revenue Commissioners may reasonably require for the purposes of Chapter 1A of Part 27.

Declaration of non-corporate person

11. The declaration referred to in section 739D(7)(a)(ii) is a declaration in writing to the investment undertaking which—

(a) is made by the person (in this paragraph referred to as the “declarer”) who is entitled to the units in respect of which the declaration is made,

(b) is signed by the declarer,

(c) is made in such form as may be prescribed or authorised by the Revenue Commissioners,

(d) declares that the declarer, at the time the declaration is made, is neither resident nor ordinarily resident in the State,

(e) contains the name and address of the declarer,

(f) contains an undertaking by the declarer that if the declarer becomes resident in the State, the declarer will notify the investment undertaking accordingly, and

(g) contains such other information as the Revenue Commissioners may reasonably require for the purposes of Chapter 1A of Part 27.

Declaration to Collector-General

12. The declaration referred to in section 739D(8)(a) is a declaration in writing to the Collector-General which—

(a) is made and signed by the investment undertaking,

(b) is made in such form as may be prescribed or authorised by the Revenue Commissioners,

(c) contains the name, address and tax reference number of the investment undertaking,

(d) declares that, to the best of the investment undertaking’s knowledge and belief, no units in the investment undertaking were held on 1 April 2000 by a person who was resident in the State at that time, other than such persons whose names and addresses are set out on the schedule to the declaration, and

(e) contains a schedule which sets out the name and address of each person who on 1 April 2000 was a unit holder in the investment undertaking and who was on that date, resident in the State.

Declaration of intermediary

13. The declaration referred to in section 739D(9)(a) is a declaration in writing to the investment undertaking which—

(a) is made and signed by the intermediary,

(b) is made in such form as may be prescribed or authorised by the Revenue Commissioners,

(c) contains the name and address of the intermediary,

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(d) declares that, at the time of making the declaration, to the best of the intermediary’s knowledge and belief, the person who has beneficial entitlement to each of the units in respect of which the declaration is made—

(i) is not resident in the State, where that person is a company, and

(ii) where that person is not a company, the person is neither resident nor ordinarily resident in the State,

(e) contains an undertaking that where the intermediary becomes aware at any time that the declaration made under subparagraph (d) is no longer correct, the intermediary will notify the investment undertaking accordingly, and

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(d) declares that—

(i) at the time of making the declaration, to the best of the intermediary’s knowledge and belief, the person who has beneficial entitlement to each of the units in respect of which the declaration is made—

(I) is not resident in the State, where that person is a company, and

(II) where that person is not a company, the person is neither resident nor ordinarily resident in the State, and

(ii) unless the investment undertaking is notified in writing to the contrary, every subsequent application by the intermediary to acquire units in the investment undertaking or an investment undertaking associated with the first-mentioned investment undertaking, shall be on behalf of such a person,

(e) contains an undertaking that where the intermediary becomes aware at any time that the declaration made in accordance with subparagraph (d) is no longer correct, the intermediary will notify the investment undertaking in writing accordingly, and

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(f) contains such other information as the Revenue Commissioners may reasonably require for the purposes of Chapter 1A of Part 27.

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Certain resident entities: declaration of intermediary

14. The declaration referred to in section 739D(9A)(a) is a declaration in writing to the investment undertaking which—

(a) is made and signed by the intermediary,

(b) is made in such form as may be prescribed or authorised by the Revenue Commissioners,

(c) contains the name and address of the intermediary,

(d) declares that—

(i) at the time of making the declaration, to the best of the intermediary’s knowledge and belief, the person who has beneficial entitlement to each of the units in respect of which the declaration is made is a person referred to in ^[7]>paragraphs (a) to (h)^<[7][7]>paragraphs (a) to (k)^<[7] of section 739D(6), and

(ii) unless the investment undertaking is notified in writing to the contrary, every subsequent application by the intermediary to acquire units in the investment undertaking or an investment undertaking associated with the first-mentioned investment undertaking, shall be on behalf of such a person,

(e) contains an undertaking that where the intermediary becomes aware at any time that the declaration made under subparagraph (d) is no longer correct, the intermediary will notify the investment undertaking in writing accordingly, and

(f) contains such other information as the Revenue Commissioners may reasonably require for the purposes of Chapter 1A of Part 27.

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