Link Report

“accounting period” shall be determined in accordance with section 27;

“control” shall be construed in accordance with subsections (2) to (6) of section 432;

“associate” has the same meaning in relation to a person as it has by virtue of subsection (3) of section 433 in relation to a participator;

“director” shall be construed in accordance with section 433(4);

“EEA State” has the same meaning as in section 489;

“business plan” has the same meaning as in section 493;

“expansion risk finance investment” has the same meaning as in section 493;

“follow-on risk finance investment” has the same meaning as in section 493;

“eligible shares” shall be construed in accordance with section 494;

“qualifying company” shall be construed in accordance with section 600C;

“qualifying subsidiary” shall be construed in accordance with section 600D;

“certificate of going concern” has the meaning given to it by section 600F(3);

“certificate of commercial innovation” has the meaning given to it by section 600F(4);

“qualifying investment” shall be construed in accordance with section 600J;

“qualifying partnership” shall be construed in accordance with section 600N;

“authorised officer” means an officer of the Revenue Commissioners authorised under section 600Q(1);

“employee” has the same meaning as in section 983;