Company: GAINI
Filing Date: 2025-11-06
Form Type: 424B2
Source: 0001193125-25-269767
Chunk: 53

Company: GLADSTONE INVESTMENT CORPORATION\DE
Filing Date: 2025-11-06
Form: 424B2
Chunk 53
---
 If you are not a non-U.S.holder, this section does not apply to you. Interest. Subject to the discussion below concerning backup withholding and FATCA, interest paid to a non-U.S.holder on its Notes that is not effectively connected with such non-U.S.holder’s conduct of a United States trade or business (and, if any applicable treaty so provides, is not attributable to the conduct of a trade or business through a permanent establishment or fixed base in the United States) will not be subject to U.S. federal withholding tax, provided that:

| • |     | such holder does not directly or indirectly, actually or constructively, own 10% or more of the total combined voting power of all classes of our voting stock; |

| • |     | such holder is not a controlled foreign corporation that is related to us through actual or constructive stock ownership, within the meaning of Section 864(d)(4) of the Code; |

| • |     | such holder is not a bank whose receipt of interest on the Notes is described in Section 881(c)(3)(A) of the Code; and |

| • |     | either (a) such non-U.S. holder provides its name and address on an applicable IRS Form W-8, and certifies, under penalties of perjury, that it is not a United States person as defined under the Code or (b) such non-U.S. holder holds its Notes through certain foreign intermediaries and satisfies the certification requirements of applicable Treasury Regulations. Special certification rules apply to non-U.S. holders that are pass-through entities rather than corporations or individuals. |

A non-U.S.holder generally will also be exempt from withholding tax on interest if such amount is effectively connected with such non-U.S.holder’s conduct of a United States trade or business and the non-U.S.holder provides us with appropriate certification (as discussed below under the caption “— United States trade or business”). Subject to the discussion below under “— United States trade or business,” if a non-U.S.holder does not satisfy the requirements above, interest paid to such non-U.S.holder generally will be subject to a 30% U.S. federal withholding tax. Such rate may be reduced or eliminated under a tax treaty between the United States and the non-U.S.holder’s country of residence. To claim a reduction or exemption under a tax treaty, a non-U.S.holder generally must complete an IRS Form W-8BENor an IRS Form W-8