Taxes Consolidation Act 1997 Schedule 2A paragraph 13

Declaration to be made by an excluded person, being a non-resident pension scheme under section172C(2)(bd)

Paragraph 13 of Schedule 2A sets out the requirements for a written declaration to be made by a non-resident pension scheme in a TIEA country claiming exemption from dividend withholding tax under section 172C(2)(bd).

• The declaration must be in writing, signed by the person beneficially entitled to the distributions, and in a form prescribed or authorised by Revenue.
• It must confirm that the person beneficially entitled is a qualifying non-resident pension scheme and state the scheme's name and the country in which it is authorised.
• The declaration must state that the relevant distributions will be applied as income of the pension scheme.
• The declarer must undertake to notify the relevant person in writing if the scheme ceases to qualify as an excluded person, and must include any other information Revenue may reasonably require.