Taxes Consolidation Act 1997 section 600R

Application of this Chapter

Section 600R sets out the deadline for the issue of eligible shares that may qualify for angel investor relief under section 600M.

  • Angel investor relief applies only to eligible shares issued on or before 31 December 2026.
  • This is a sunset clause placing an upper time limit on the availability of the relief.
  • Eligible shares issued after 31 December 2026 will not qualify for angel investor relief.
  • The provision was introduced by Finance Act 2024.

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