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(a) is a company which holds a licence granted under section 9 or an authorization granted under section 9A of the Central Bank Act 1971, or a person who holds a licence or other similar authorisation under the law of any relevant territory or of an EEA state which corresponds to the said section 9,

(a) is a company which holds a licence granted under section 9 or an authorization granted under section 9A of the Central Bank Act 1971, or a person who holds a licence or other similar authorisation under the law of any relevant territory or of an EEA state which corresponds to the said section 9,

(a) is a company which holds a licence granted under section 9 or an authorization granted under section 9A of the Central Bank Act 1971, or a person who holds a licence or other similar authorisation under the law of any relevant territory or of an EEA state which corresponds to the said section 9,

(a) is a company which holds a licence granted under section 9 or an authorization granted under section 9A of the Central Bank Act 1971, or a person who holds a licence or other similar authorisation under the law of any relevant territory or of an EEA state which corresponds to the said section 9,

all declarations (and accompanying certificates) and notifications (not being a notice given to the intermediary by the Revenue Commissioners) which are made or, as the case may be, given to the intermediary in accordance with this Chapter and Schedule 2A,

(1) Subject to section 172H, section 172B shall not apply where a company resident in the State makes a relevant distribution , either directly or through one or more than one recognised qualifying intermediary, to an authorised withholding agent for the benefit of a person beneficially entitled to the relevant distribution, not being the authorised withholding agent.

(1) Subject to section 172H, section 172B shall not apply where a company resident in the State makes a relevant distribution , either directly or through one or more than one recognised qualifying intermediary, to an authorised withholding agent for the benefit of a person beneficially entitled to the relevant distribution, not being the authorised withholding agent.

(e) to operate the provisions of section 172H in a correct and efficient manner,

(f) to provide to the Collector-General the return referred to in section 172K(1), and to pay to the Collector-General any dividend withholding tax required to be included in such a return, within the time specified in that behalf in that section,