(1) A person who is entitled to a full refund of any withholding tax under section 739T(6) may, in advance of an IREF taxable event in respect of which withholding tax under section 739T would arise, apply to the Revenue Commissioners for a certificate that withholding tax should not be deducted in respect of an IREF taxable event.
(2) The details of any IREF taxable event in respect of which a certificate is provided under subsection (1), notwithstanding that tax is not withheld under section 739T, shall be included together with the account delivered under section 739T(3)(c).
(3) An application under this section shall be made in such form as is provided from time to time by the Revenue Commissioners and shall include such particulars as may be set out in that form including the following:
(a) details of the investment in the units of an IREF;
(b) why the IREF would not be considered a personal portfolio IREF of the unit holder;
(c) the withholding tax that will be suffered;
(d) conf
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