S508F Claims for relief by qualifying investors

(1) An individual who is a qualifying investor will not be able to claim relief in respect of a qualifying investment until they have received a Statement of Qualification or Statement of Qualification (second stage relief) from the company.

A claim for relief must include:

• (2) the name and tax reference number of the company in which the qualifying investment was made;
• The amount of the qualifying investment;
• Where section 502(2)(b) applies, the date the conditions set out in section 508B(4)(a) are met

Relevant Date: Finance Act 2021