Exempt Persons
A. A Government Entity.(Article 5)
B. Government Controlled Entity.(Article 6)
C. Person engaged in an Extractive Business, meeting conditions of Article 7.
D. Person engaged in a Non-Extractive Natural Resource Business.(Article 8)
E. Qualifying Public Benefit Entity under Article 9.
F. Qualifying Investment Fund under Article 10.
G. Public pension/social security fund/private pension/social security fund (subject to regulatory oversight of the competent authority in the State)
H. A juridical person incorporated in the State that is wholly owned & controlled by an Exempt Person specified above in (a), (b), (f) ,(g) & conducts any of following:
- Undertakes part or whole of the activity of the Exempt Person.
- Is engaged exclusively in holding assets or investing funds for the benefit of the Exempt Person.
- Only carries out activities that are ancillary to those carried out by the Exempt Person.
- Any other Person as may be determined in a decision issued by the Cabinet at the suggestion of the Minister.
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