Company: SZZL
Filing Date: 2025-03-14
Form Type: S-1
Source: 0001213900-25-024211
Chunk: 284

Company: Sizzle Acquisition Corp. II
Filing Date: 2025-03-14
Form: S-1
Chunk 284
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1.That no law which is hereafter enacted in the Islands imposing any tax to be levied on profits, income, gains or appreciations shall apply to the Company or its operations; and 2.In addition, that no tax to be levied on profits, income, gains or appreciations or which is in the nature of estate duty or inheritance tax shall be payable: 2.1On or in respect of the shares, debentures or other obligations of the Company; or 2.2by way of the withholding in whole or in part of any relevant payment as defined in the Tax Concessions Act (Revised). These concessions shall be for a period of 30 years from the 12 thday of July, 2024.” 179 United States Federal Income Tax Considerations General The following discussion summarizes certain United States federal income tax considerations generally applicable to the acquisition, ownership and disposition of our units (each consisting of one Class A ordinary share and one Share Right) that are purchased in this offering by U.S. Holders (as defined below) and Non -U.S. Holders (as defined below). Because the components of a unit are generally separable at the option of the holder, the holder of a unit generally should be treated, for United States federal income tax purposes, as the owner of the underlying Class A ordinary share and Share Right components of the unit. As a result, the discussion below with respect to actual holders of Class A ordinary shares and Share Rights also should apply to holders of units (as the deemed owners of the underlying Class A ordinary shares and Share Rights that constitute the units). This discussion is limited to certain United States federal income tax considerations to beneficial owners of our securities who are initial purchasers of a unit pursuant to this offering and hold the unit and each component of the unit as a capital asset within the meaning of Section 1221 of the U.S. Internal Revenue Code of 1986, as amended (the “Code”). This discussion assumes that the Class A ordinary shares and Share Rights will trade separately and that any distributions made (or deemed made) by us on our Class A ordinary shares and any consideration received (or deemed received) by a holder in consideration for the sale or other disposition of our securities will be in U.S. dollars. This discussion does not address the United States federal income tax consequences to our founders, sponsors, officers or directors, or to holders of our founder shares or private placement units. This discussion is a summary only and does not describe all of the