Taxes Consolidation Act 1997 Schedule 2A, Paragraph 7A

Declaration to be made by approved athletic or amateur sports body

Paragraph 7A of Schedule 2A sets out the requirements for a written declaration that an approved athletic or amateur sports body must make to claim exemption from dividend withholding tax on relevant distributions.

• The declaration must be made and signed by the person beneficially entitled to the distributions, in a form prescribed or authorised by the Revenue Commissioners.
• It must confirm that the beneficial owner is a qualifying person under section 172C(2)(f)(i) and provide the name and address of that person.
• It must state that the distributions will be applied solely for promoting athletic or amateur games or sports, and that Revenue treat them as such.
• The declarer must undertake to notify the relevant person in writing if the beneficial owner ceases to qualify as an excluded person.