(1) [deleted]
(2) Subject to section 817X, section 172B shall not apply where, on or after the 6th day of April, 2000, a company resident in the State makes a relevant distribution to a qualifying non-resident person.
(3) For the purposes of this Chapter, a person shall be a qualifying non-resident person in relation to a relevant distribution if the person is beneficially entitled to the relevant distribution and is -
(a) a person, not being a company, who -
(i) is neither resident nor ordinarily resident in the State,
(ii) is, by virtue of the law of a relevant territory, resident for the purposes of tax in the relevant territory, and
(iii) has made a declaration to the relevant person in relation to the relevant distribution in accordance with paragraph 8 of Schedule 2A and in relation to which declaration the certificate referred to in subparagraph (f) of that paragraph is a current certificate (within the meaning of paragraph 2 of that Schedule) at the time of the making of the
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