Taxes Consolidation Act, 1997 (Number 39 of 1997)
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508G. Claims for relief by specified individuals
(1) An individual who is a specified individual shall not claim relief in respect of a relevant investment under section 507 until a statement of qualification (SURE) 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 relevant investment was made;
(b) the date the relevant investment was made;
(c) the amount of the relevant investment;
(d) the date referred to in section 508C(3)(iv).
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