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Taxes Consolidation Act, 1997 (Number 39 of 1997)


508G. Claims for relief by specified individuals

(1) An individual who is a specified individual shall not 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 under this Part shall include:

(a) the name and tax reference number of the company in which the relevant investment was made;

(b) the date the relevant investment was made;

(c) the amount of the relevant investment;

(d) the date referred to in section 508C(3)(iv).




Inserted by FA18 s25(1). Has effect as respects shares issued on or after 1 January 2019.