Chapter 6A – Relief for investment in innovative enterprises (ss 600B-600S)

Contents

Section 600B – Interpretation [TCA 1997 s 600B] Section commentary
Section 600C – Qualifying company [TCA 1997 s 600C] Section commentary
Section 600D – Qualifying subsidiary [TCA 1997 s 600D] Section commentary
Section 600E – Qualifying investment (company perspective) [TCA 1997 s 600E] Section commentary
Section 600F – Certificates of qualification [TCA 1997 s 600F] Section commentary
Section 600G – Subscription for shares [TCA 1997 s 600G] Section commentary
Section 600H – Qualifying investor [TCA 1997 s 600H] Section commentary
Section 600I – Anti-avoidance: qualifying investor [TCA 1997 s 600I] Section commentary
Section 600J – Qualifying investment (investor perspective) [TCA 1997 s 600J] Section commentary
Section 600K – Anti-avoidance: qualifying investment [TCA 1997 s 600K] (shares) Section commentary
Section 600L – Anti-avoidance: qualifying investment (investor perspective) [TCA 1997 s 600L] Section commentary
Section 600M – Relief [TCA 1997 s 600M] Section commentary
Section 600N – Qualifying partnership [TCA 1997 s 600N] Section commentary
Section 600O – Interaction of relief with other provisions of this Act [TCA 1997 s 600O] Section commentary
Section 600P – Failure to comply with requirements of this Chapter [TCA 1997 s 600P] Section commentary
Section 600Q – Powers [TCA 1997 s 600Q] Section commentary
Section 600R – Application of this Chapter [TCA 1997 s 600R] Section commentary
Section 600S – Reporting of relief by qualifying companies [TCA 1997 s 600S] Section commentary

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