| Links from Section 508B | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(b) the investment is a qualifying investment within the meaning of section 496. |
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Taxes Consolidation Act, 1997 |
(vi) the amount of the investment which qualifies for relief under section 502(2)(b), after any reduction required by section 497 or section 508R, and |
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Taxes Consolidation Act, 1997 |
(1) A qualifying company shall issue to a qualifying investor, or managers of a designated fund as the case may be, a statement of qualification (second stage relief) in respect of a qualifying investment that qualifies for relief under section 502(2)(b). |
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Taxes Consolidation Act, 1997 |
(v) confirmation that conditions for relief under section 502(2)(b) have been satisfied, |
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Taxes Consolidation Act, 1997 |
(vi) the amount of the investment which qualifies for relief under section 502(2)(b), after any reduction required by section 497 or section 508R, and |
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Taxes Consolidation Act, 1997 |
(a) until the relevant period has ended and it has satisfied the condition set out in section 502(4), or |
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Taxes Consolidation Act, 1997 |
(vi) the amount of the investment which qualifies for relief under section 502(2)(b), after any reduction required by section 497 or section 508R, and |
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| Links to Section 508B (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
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Taxes Consolidation Act, 1997 |
(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. |
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Taxes Consolidation Act, 1997 |
(3) Where a statement of qualification (second stage relief) issued by a company is incorrect, any relief claimed by an individual in excess of the relief which would have been claimed had a correct statement of qualification (second stage relief) been furnished shall be withdrawn by the making of an assessment on the qualifying company to corporation tax under Case IV of Schedule D for the year of assessment for which the relief was given, in an amount equal to 0.4 times the amount in section 508B(3)(a)(vi), or such part of that amount as does not qualify for relief. |
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