Taxes Consolidation Act 1997 section 600Q

Powers

Section 600Q empowers the Revenue Commissioners to nominate authorised officers to carry out enquiries in connection with applications for angel investor relief and compliance with certificate requirements.

• Revenue may nominate officers in writing to exercise any powers under the angel investor relief provisions on their behalf.
• Authorised officers may investigate whether information in a company's application was correct and complete, and whether the company has complied with requirements to return withdrawn certificates.
• Officers may enter a company's premises or place of business at any reasonable time to carry out these enquiries.
• Officers may require linked businesses or partner businesses of the applicant company to produce books, records, documents and other information needed for the investigation.