Taxes Consolidation Act, 1997 (Number 39 of 1997)
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600E. Qualifying investment (company perspective)
(1) An investment shall not be a qualifying investment unless it is based on a business plan.
(2) An investment shall not be a qualifying investment if it is an expansion risk finance investment or a follow-on risk finance investment.
(3) An investment shall not be a qualifying investment unless the qualifying company provides a copy of the certificates of qualification to the qualifying investor or qualifying partnership, as the case may be.
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Inserted by F(No.2)A23 s46(1)(a). Comes into operation on such day as the Minister for Finance may appoint by order.