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Taxes Consolidation Act, 1997 (Number 39 of 1997)

[1]>

508F. Claims for relief by qualifying investors

(1) An individual who is a qualifying investor shall not claim relief in respect of a qualifying investment——

(a) under 502(2)(a) [2]>or 502(2A)<[2] until a statement of qualification, or

(b) under 502(2)(b) until a statement of qualification ([3]>follow-on<[3][3]>second stage<[3] relief), has been received from the company.

(2) A claim for relief under this Part shall include:

(a) the name and tax reference number of the company in which the qualifying investment was made;

(b) the date the qualifying investment was made;

(c) the amount of the qualifying investment;

[4]>

(d) the date referred to in section 508A(3)(a)(v), or the date the conditions set out in section 508B(4)(a) are satisfied, as the case may be.

<[4]

[4]>

(d) where section 502(2)(b) applies, the date the conditions set out in section 508B(4)(a) are satisfied.

<[4]

<[1]

[1]

[+]

Inserted by FA18 s25(1). Has effect as respects shares issued on or after 1 January 2019.

[2]

[+]

Inserted by FA19 s26(3)(a). Comes into operation on 1 January 2020.

[3]

[-] [+]

Substituted by FA19 s26(3)(b). Comes into operation on 1 January 2020.

[4]

[-] [+]

Substituted by FA21 s26(1)(h). Has effect as respects shares issued on or after 1 January 2022.