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Taxes Consolidation Act 1997 Schedule 2C paragraph 11
Declaration of qualifying intermediaries regarding certain specified persons in section 739K(1)
Schedule 2C paragraph 11 sets out the requirements for the written declaration that a qualifying intermediary must provide to an Irish Real Estate Fund (IREF) in order for the IREF to pay distributions without deducting withholding tax in respect of certain specified unit holders.
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