Relief for Investment in Corporate Trades
A qualifying company is a company that complies with certain conditions. The main conditions which must be met are that the company:
- is a micro, small or medium enterprise
- carries on a trade in Ireland
- is not under the control of any other companies
- only has subsidiaries that meet certain conditions.
More details on when a company is a qualifying company can be found in the following manuals.
For share issues on or after 1 January 2019:
For share issues on or before 31 December 2018:
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