Revenue Note for Guidance

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Revenue Note for Guidance

S508D Confirmation of compliance with certain conditions

(1) A company before issuing a Statement of Qualification a company may apply to the Revenue Commissioners for confirmation that any of the following conditions have been met in respect of an investment made in eligible shares.

The conditions set out in section 490(2)(a)(ii) and the conditions set out in subsections (4) to (7), as appropriate, of section 496.

(2) The application referred to here shall be a statement made by the company to the Revenue Commissioners and that statement shall -

  1. contain all relevant facts and circumstances, and
  2. be in such form as the Revenue Commissioners direct.

Relevant Date: Finance Act 2021