(1) A qualifying company shall issue to a qualifying investor, or managers of a designated fund as the case may be, a statement of qualification (second stage relief) in respect of a qualifying investment that qualifies for relief under section 502(2)(b).

(2) For the purposes of this Part a 'statement of qualification (second stage relief)' is a statement by the company to the effect that -

(a) the company is a qualifying company,

(b) the investment is a qualifying investment within the meaning of section 496.

(3) The statement of qualification (second stage relief) shall also -

(a) contain -

(i) in respect of the company, the company's name, address and tax reference number,