Section 204: Meaning of qualifying investment
781.This section lists the types of investment that can attract relief. It is based on section 587B(9) to (9ZB) of ICTA.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.