(1) An individual who is a qualifying investor shall not claim relief in respect of a qualifying investment -
(a) under 502(2)(a) or 502(2A) until a statement of qualification, or
(b) under 502(2)(b) until a statement of qualification (second stage relief),
has been received from the company.
(2) A claim for relief under this Part shall include:
(a) the name and tax reference number of the company in which the qualifying investment was made;
(b) the date the qualifying investment was made;
(c) the amount of the qualifying investment;
(d) where section 502(2)(b) applies, the date the conditions set out in section 508B(4)(a) are satisfied.