“4. Subparagraph a) of paragraph 2 shall not apply in the case of dividends paid by a Regulated Investment Company (RIC) or a Real Estate Investment Trust (REIT). In the case of dividends paid by a RIC, subparagraph b) of paragraph 2 shall apply. In the case of dividends paid by a REIT, subparagraph b) of paragraph 2 also shall not apply unless:
b) the dividends are paid with respect to a class of stock that is publicly traded and the beneficial owner of the dividends is a person holding an interest of not more than 5 percent of any class of the REIT's stock; or
c) the beneficial owner of the dividends is a person holding an interest of not more than 10 percent in the REIT and the REIT is diversified.”
Citation to select or copy
Ireland / United States; S.I. No.425/1999, Schedule; edition Amending convention signed 24 September 1999, as printed in S.I. No.425/1999; article i; English; unreviewed source text, current applicability unverified; /editions/ie-us-1999-amending-convention-irish-si425/en/articles/article-i/
Disclaimers
Unreviewed machine transcription. Not a verified current-law consolidation or legal advice. Later changes may be missing.
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Edition
Amending convention signed 24 September 1999, as printed in S.I. No.425/1999
Text available here
English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Languages recorded in source metadata: English. This is not a promise of available text or a translation.
Edition notes and known limitations
Separate amending convention; does not replace the retained 1997 convention text.
Article I and ARTICLE 2 are reproduced as the official online publication labels them; no inferred renumbering.
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Full capture/provenance: html/ie-us-1999-amending-order/proof.json
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