Taxes Consolidation Act 1997 section 600C

Qualifying company

Section 600C defines what constitutes a qualifying company for the purposes of the angel investor relief provisions.

  • A company is a qualifying company if it holds certificates of qualification.
  • The certificate of qualification is the sole criterion set out in this section for qualifying company status.
  • The definition applies for all purposes of the angel investor relief Chapter.
  • This section was introduced by Finance Act 2024.

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