| Links from Section 508Q | ||
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| Act | Linked to | Context |
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Companies Act 2014 |
(c) the specified individual provides a statement by a statutory auditor, within the meaning of section 2 of the Companies Act 2014, certifying that, in his or her opinion, the money raised by the company by way of the loan was used, and only used, by it for a qualifying purpose. |
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section 2 |
(c) the specified individual provides a statement by a statutory auditor, within the meaning of section 2 of the Companies Act 2014, certifying that, in his or her opinion, the money raised by the company by way of the loan was used, and only used, by it for a qualifying purpose. |
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Taxes Consolidation Act, 1997 |
(2) Where subsection (1) applies, the conversion of the loan into eligible shares shall, notwithstanding any other provision of this Part, be treated as the making of a relevant investment by the specified individual on the date of the conversion of the loan into eligible shares provided that the business plan (within the meaning of section 493) on which the relevant investment is based was prepared in advance of the loan. |
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Taxes Consolidation Act, 1997 |
508Q. Qualification to section 508P for specified persons |
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Taxes Consolidation Act, 1997 |
(1) A specified individual shall not have received value from a company by virtue of section 508P(3)(b) where— |
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| Links to Section 508Q (from within TaxSource Total) | ||
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None |
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