(1) For the purpose of this section -
(a) account shall not be taken of any amount subscribed for eligible shares by a person other than an individual who qualifies for relief,
(b) eligible shares includes any shares issued on or after 6 April 1984 in respect of which relief was available under this Part (including this Part as it stood enacted at any time before the commencement of section 23 of the Finance Act 2018 or, as the case may be, the commencement of section 33(1)(a) of the Finance Act 2011), and
(c) account shall be taken of any amount subscribed for eligible shares in a company which was, at any time, part of a RICT group with the qualifying company, but no account shall be taken of amounts so raised once that company was no longer part of that RICT group.
(2) The maximum amount which a RICT group may raise through the issue of eligible shares is -
(a) €5,500,000 in any 12 month period, and
(b) €16,500,000 in total in respect of the issue of eligible shares.
(3) Wher
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