| Links from Section 503 | ||
|---|---|---|
| Act | Linked to | Context |
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Finance Act 2011 |
(3) The maximum amount which a qualifying company may raise, in respect of which relief is only available pursuant to this section, is €€500,000 in total in respect of the issue of eligible shares on or after 6 April 1984 (including relief granted under this Part as it stood enacted at any time before the commencement of section 23 of the Finance Act 2018 or, as the case may be, the commencement of section 33(1)(a) of the Finance Act 2011) and section 497 shall apply with any necessary modifications. |
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Finance Act 2018 |
(3) The maximum amount which a qualifying company may raise, in respect of which relief is only available pursuant to this section, is €€500,000 in total in respect of the issue of eligible shares on or after 6 April 1984 (including relief granted under this Part as it stood enacted at any time before the commencement of section 23 of the Finance Act 2018 or, as the case may be, the commencement of section 33(1)(a) of the Finance Act 2011) and section 497 shall apply with any necessary modifications. |
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section 23 |
(3) The maximum amount which a qualifying company may raise, in respect of which relief is only available pursuant to this section, is €€500,000 in total in respect of the issue of eligible shares on or after 6 April 1984 (including relief granted under this Part as it stood enacted at any time before the commencement of section 23 of the Finance Act 2018 or, as the case may be, the commencement of section 33(1)(a) of the Finance Act 2011) and section 497 shall apply with any necessary modifications. |
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section 33(1)(a) |
(3) The maximum amount which a qualifying company may raise, in respect of which relief is only available pursuant to this section, is €€500,000 in total in respect of the issue of eligible shares on or after 6 April 1984 (including relief granted under this Part as it stood enacted at any time before the commencement of section 23 of the Finance Act 2018 or, as the case may be, the commencement of section 33(1)(a) of the Finance Act 2011) and section 497 shall apply with any necessary modifications. |
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Taxes Consolidation Act, 1997 |
(3) The maximum amount which a qualifying company may raise, in respect of which relief is only available pursuant to this section, is €€500,000 in total in respect of the issue of eligible shares on or after 6 April 1984 (including relief granted under this Part as it stood enacted at any time before the commencement of section 23 of the Finance Act 2018 or, as the case may be, the commencement of section 33(1)(a) of the Finance Act 2011) and section 497 shall apply with any necessary modifications. |
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Taxes Consolidation Act, 1997 |
(1)Section 500(5) shall not apply in respect of associates of an investor if the company and the investment comply with this section. |
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| Links to Section 503 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(a) relief as provided under this Part as it operates by virtue of section 502 or, where the context admits, as it operates by virtue of section 503 or, as appropriate, section 507, or |
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Taxes Consolidation Act, 1997 |
(9) Where during a compliance period in respect of a qualifying investor’s investment in a qualifying company, that company redeems shares of any member other than that individual or purchases shares from any member other than that individual (either of which is referred to in this subsection as the ‘redemption’) then, notwithstanding subsection (1) (a), the relief that individual is entitled to, other than pursuant to section 503 or 507, shall not be reduced where— |
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Taxes Consolidation Act, 1997 |
(6) Where an individual claimed relief pursuant to section 503 and— |
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