Company: OXLCZ
Filing Date: 2025-02-19
Form Type: 424B2
Source: 0001213900-25-015045
Chunk: 52

Company: Oxford Lane Capital Corp.
Filing Date: 2025-02-19
Form: 424B2
Chunk 52
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U.S. holder if such non -U.S. holder has provided to the applicable withholding agent under penalties of perjury the required certification of their non -U.S. person status as discussed above (and the applicable withholding agent does not have actual knowledge or reason to know that they are a U.S. person) or if the non -U.S. holder is an exempt recipient. If a non -U.S. holder sells or redeems a Note through a U.S. broker or the U.S. office of a foreign broker, the proceeds from such sale or redemption will be subject to information reporting and backup withholding unless such non -U.S. holder provides a withholding certificate or other appropriate documentary evidence establishing that such non -U.S. holder is not a U.S. person to the broker and such broker does not have actual knowledge or reason to know that such non -U.S. holder is a U.S. person, or the non -U.S. holder is an exempt recipient eligible for an exemption from information reporting and backup withholding. If a non -U.S. holder sells or redeems a note through the foreign office of a broker who is a U.S. person or has certain enumerated connections with the United States, the proceeds from such sale or redemption will be subject to information reporting unless the non -U.S. holder provides to such broker a withholding certificate or other appropriate documentary evidence establishing that the non -U.S. holder is not a U.S. person and such broker does not have actual knowledge or reason to know that such evidence is false, or the non -U.S. holder is an exempt recipient eligible for an exemption from information reporting. In circumstances where information reporting by the foreign office of such a broker is required, backup withholding will be required only if the broker has actual knowledge that the non -U.S. holder is a U.S. person. S-38 You should consult your tax advisor regarding the qualification for an exemption from backup withholding and information reporting and the procedures for obtaining such an exemption, if applicable. Any amounts withheld under the backup withholding rules from a payment to a beneficial owner generally would be allowed as a refund or a credit against such beneficial owner’s U.S. federal income tax provided the required information is timely furnished to the IRS. Foreign Account Tax Compliance Act Legislation commonly referred to as the “Foreign Account Tax Compliance Act,” or “FATCA,” generally imposes a 30% withholding tax on payments of certain types of income to foreign financial institutions (“FFIs”) unless such FFIs either (i