Taxes Consolidation Act 1997 Schedule 2A, paragraph 12

Declaration to be made by a PEPP provider

Paragraph 12 of Schedule 2A sets out the requirements for a written declaration that must be made by a PEPP provider in order to receive relevant distributions without deduction of dividend withholding tax.

• The declaration must be in writing, signed by the person beneficially entitled to the distributions, and made in a form prescribed or authorised by the Revenue Commissioners.
• It must confirm that the person entitled to the distributions is a PEPP provider as referred to in section 172C(2)(bc), and must include that person's name and tax reference number.
• The declaration must state that the relevant distributions will be applied as income of a PEPP, and must include an undertaking to notify the relevant person if the declarer ceases to be an excluded person.
• The Revenue Commissioners may require such other information as they reasonably consider necessary for the purposes of Chapter 8A of Part 6.