Relief for Investment in Corporate Trades
Designated investment funds
Individuals can make their investments directly in the company, or they can make their investment through a 'designated investment fund'. A designated investment fund is an investment fund that has been so designated by Revenue.
More details on investments made through designated investment funds 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:
Next: Filing requirements