Revenue Note for Guidance
(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 -
Relevant Date: Finance Act 2021