Taxes Consolidation Act, 1997 (Number 39 of 1997)
This section has been repealed.
Repealed by FA24 s53. Comes into operation on 1 January 2025.
[2]>
[1]>
600I. Anti-avoidance: qualifying investor
Where an individual subscribes for shares in a company with which the individual is not connected, then the individual shall nevertheless be treated as connected with it if the individual subscribes for the shares as part of any arrangement which provides for another person to subscribe for shares in another company with which the individual or any other individual who is a party to the arrangement is connected.
<[1]
<[2]
[3]>
600I. Anti-avoidance: qualifying investor
Where an individual subscribes for shares in a company with which the individual is not connected, then the individual shall nevertheless be treated as connected with it if the individual subscribes for the shares as part of any arrangement which provides for another person to subscribe for shares in another company with which the individual or any other individual who is a party to the arrangement is connected.
<[3]
[1]
Inserted by F(No.2)A23 s46(1)(a). Comes into operation on such day as the Minister for Finance may appoint by order.
[3]
Inserted by FA24 s54(1)(a). Comes into operation on such day as the Minister for Finance may appoint by order.