Finance Act 2003

Amendment of Schedule 2B (investment undertaking declarations) of Principal Act.

56.—Schedule 2B of the Principal Act is amended—

(a)  by inserting the following after paragraph 9A:

Declaration of Credit Union

9B. The declaration referred to in section 739D(6)(j) is a declaration in writing to the investment undertaking which—

(a) is made by the person (in this paragraph referred to as the ‘declarer’) entitled to the units in respect of which the declaration is made,

(b) is signed by the declarer,

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

(d) contains the name and address of the declarer,

(e) declares that, at the time when the declaration is made the person entitled to the units is a credit union,

(f)  contains such other information as the Revenue Commissioners may reasonably require for the purposes of Chapter 1A of Part 27.”,


(b) in paragraph 14(d), in clause (i) by substituting “paragraphs (a) to (k)” for “paragraphs (a) to (h)”.