Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition
S498Qualifying investment (investment perspective)
(1)
An investment by an individual for an amount less than €250 in a year of assessment will not qualify for relief.
(2)
If the individual who m...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.