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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2022 - onwards
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508C. Statement of qualification (SURE) by qualifying company

(1) A qualifying company shall issue to a specified individual a statement of qualification (SURE) in respect of a relevant investment.

(2) For the purposes of this Part a 'statement of qualification (SURE)' is a statement by the company to the effect that the company is a qualifying company.

(3) The statement of qualification (SURE) 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 share issue, the class of share issued, the amount subscribed and the number of shares issued,

(iii) in respect of the individual, the individual's name, address and PPS Number,

(iv) [deleted]

(v) the amount of the investment which qualifies for relief under section 507, after any reduction required by section 497 or section 508R, and

(vi) such other information as the Revenue Commissioners may reasonably require,

(b) be in such form as the Revenue Commissioners may direct, and

(c) contain a declara

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