#466983
tá le ‘admháil taiscí Mheiriceánach’ an bhrí chéanna atá leis in alt 207 den Acht Airgeadais, 1992;
‘American depositary receipt’ has the same meaning as in section 207 of the Finance Act, 1992;
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Bailiúcháin
4 thoradh i ndoiciméad amháin
#469326
(a) trí "a ndéileáiltear inti" a chur in ionad "a ndéileáiltear inti agus a luaitear" i bhfomhír (I) de mhír (b) den mhíniú ar "admháil taiscí Mheiriceánach",
(a) by the substitution of "is dealt in" for "is dealt in and quoted" in subparagraph (I) of paragraph (b) of the definition of "American depositary receipt",
#469327
(b) trí "a ndéileáiltear inti amhlaidh" a chur in ionad "a ndéileáiltear inti agus a luaitear amhlaidh" i bhfomhír (II) de mhír (b) den mhíniú ar "admháil taiscí Mheiriceánach", agus
(b) by the substitution of "so dealt in" for "so dealt in and quoted" in subparagraph (II) of paragraph (b) of the definition of "American depositary receipt", and
#467112
(i) aon duine ar thar a cheann nó thar a ceann a gheobhaidh sé aon dáiltí iomchuí a dhéanfaidh cuideachta a chónaíonn sa Stát, nó ar thar a cheann nó thar a ceann a gheobhaidh sé íocaíochtaí in ionannas na ndáiltí sin ó idirghabhálaí cáilitheach eile, agus ar duine é nó í ag a bhfuil teideal tairbhiúil chun na ndáiltí nó na n-íocaíochtaí sin, ar sealbhóir é nó í ar admháil taiscí Mheiriceánach agus a bhfuil a sheoladh nó a seoladh ar chlár admhálacha taiscí an idirghabhálaí cháilithigh suite i Stáit Aontaithe Mheiriceá, agus
(i) any person on whose behalf it is to receive any relevant distributions to be made by a company resident in the State, or on whose behalf it is to receive from another qualifying intermediary payments representing such distributions, being a person who is beneficially entitled to such distributions or payments, who is the holder of an American depositary receipt and whose address on the qualifying intermediary’s register of depositary receipts is located in the United States of America, and