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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 30 November 1997 - onwards
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263. Declarations relating to deposits of non-residents.

(1) The declaration referred to in paragraph (g)(ii) of the definition of "relevant deposit" in section 256(1) shall be a declaration in writing to a relevant deposit taker which -

(a) is made by a person (in this section referred to as "the declarer") to whom any interest on the deposit in respect of which the declaration is made is payable by the relevant deposit taker and is signed by the declarer,

(b) is made in such form as may be prescribed or authorised by the Revenue Commissioners,

(c) declares that at the time when the declaration is made the person beneficially entitled to the interest in relation to the deposit is not, or, as the case may be, all of the persons so entitled are not, resident in the State,

(d) contains as respects the person or, as the case may be, each of the persons mentioned in paragraph (c) -

(i) the name of the person,

(ii) the address of the person's principal place of residence, and

(iii) the name of the country in which the person is resident at the ti

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