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Does an individual claiming Retirement Relief under Section 598 TCA 1997 in respect of shares in a qualifying company have to be a director at the time of disposal of those shares? Or is it enough for them to have been a director at any time for 10 years and to be full-time for any of those 5 years? Section 598(1)(a) para (ii)(I) TCA 1997 refers. Do they have to be a director for a period of 10 years ending in the disposal?

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Asked on 3 September 2019 8:06 pm