S.L. 123.213 · Seed Investment Scheme (Income Tax) (S.L. 123.213)
S.L. 123.213 Art. 9Applications.
(1) Any application for a formal determination, or otherwise for any benefit in terms of these rules shall be made in such form and in such manner as the competent entity, after due consultation with the Commissioner, may require and shall contain the information and documentation therein requested.
(2) This scheme shall remain valid until the threshold of five million euro (€5,000,000) of investments in qualifying companies is reached, or to such other amount of investments in qualifying companies as may be established by the Minister responsible for finance by order published in the Gazette.
(3) These rules shall apply for qualifying investments made during an initial period of up to two (2) calendar years, so however that the Minister responsible for finance may extend the application thereof for such period or periods as he may deem fit by order published in the Gazette.