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Draft proposed changes: Taxes Consolidation Act, 1997 (No. 39)
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AI Summary of 508V. Assessments for withdrawing relief under Chapter 4 - investor

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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2020 - onwards
Version 2 of 2

508V. Assessments for withdrawing relief under Chapter 4 - investor

(1) This section applies where any relief is claimed under Chapter 4 and the relief -

(a) is subsequently found not to have been due other than in circumstances to which section 508U applies, or

(b) is no longer due because within the relevant period -

(i) the relief is to be withdrawn by virtue of section 495,

(ii) the investment ceases to be a qualifying investment by virtue of section 499,

(iii) the amount of relief is subject to a reduction under Chapter 10 (other than section 508R),

(iv) the relief is withdrawn because of section 508L, or

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