Relief for Investment in Corporate Trades
On or after 1 January 2019, companies that issue shares from the schemes below must provide Revenue with certain information:
- Employment Investment Incentive (EII)
- Start-up Capital Incentive (SCI)
- Start-Up Refunds for Entrepreneurs (SURE).
The information required includes:
- the company that issued the shares
- amount raised through the share issue
- investors to whom the shares were issued.
The Return of Qualifying Investments in a Qualifying Company must be filed electronically.
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