Part 2 – Modifications of conditions for certification in certain cases (para 6-14) [TCA 1997 Sch 2 Part 2]

Contents

6. Exclusion of investments in distributing offshore funds [TCA 1997 Sch 19 para 6] Section commentary
7. [TCA 1997 Sch 19 para 7] Section commentary
8. [TCA 1997 Sch 19 para 8] Section commentary
9. [TCA 1997 Sch 19 para 9] Section commentary
10. Offshore funds investing in trading companies [TCA 1997 Sch 19 para 10] Section commentary
11. Offshore funds with wholly-owned subsidiaries [TCA 1997 Sch 19 para 11] Section commentary
12. Offshore funds with interests in dealing and management companies [TCA 1997 Sch 19 para 12] Section commentary
13. Disregarding of certain investments forming less than 5 per cent of a fund [TCA 1997 Sch 19 para 13] Section commentary
14. Power of Revenue Commissioners to disregard certain breaches of conditions [TCA 1997 Sch 19 para 14] Section commentary

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