Taxes Consolidation Act 1997 Schedule 2A paragraph 14

Declaration to be made by investment limited partnership or equivalent partnership under section 172C(2)(dc)

Paragraph 14 of Schedule 2A sets out the requirements for the written declaration that an investment limited partnership or equivalent partnership must provide to a company making a relevant distribution, in order to qualify for exemption from dividend withholding tax under section 172C(2)(dc).

• The declaration must be made and signed by the person beneficially entitled to the relevant distributions, using a form prescribed or authorised by Revenue.
• It must confirm that the beneficial owner is an investment limited partnership or equivalent partnership and include the partnership's name and tax reference number.
• The declarer must undertake to notify the Irish-resident company in writing if the partnership ceases to be an excluded person.
• The declaration must also include any other information that the Revenue Commissioners may reasonably require for the purposes of Chapter 8A of Part 6.