S508G Claims for Relief by specified individuals

(1) An individual who is a specified individual will not be able to claim relief in respect of a relevant investment under section 507 until a statement of qualification (SURE) has been received from the company.

(2) A claim for relief must include:

• The name and tax reference number of the company in which the relevant investment was made;
• The date the relevant investment was made;
• The amount of the relevant investment;

Relevant Date: Finance Act 2021