(1) A qualifying company shall issue to a qualifying investor, or managers of a designated fund as the case may be, a statement of qualification (second stage relief) in respect of a qualifying investment that qualifies for relief under section 502(2)(b).
(2) For the purposes of this Part a 'statement of qualification (second stage relief)' is a statement by the company to the effect that -
(a) the company is a qualifying company,
(b) the investment is a qualifying investment within the meaning of section 496.
(3) The statement of qualification (second stage relief) shall also -
(a) contain -
(i) in respect of the company, the company's name, address and tax reference number,
(ii) in respect of the share issue, the date of the share issue, the class of share issued, the amount subscribed and the number of shares issued,
(iii) where the investment is made by an individual, the individual's name, address and PPS Number,
(iv) where the investment is made through a designated fund, the des
…