Eligibility criteria
6 Eligibility criteria
An applicant is eligible to receive assistance under the scheme if the applicant—
is an owner of an eligible business; and
has received eligible professional advice for the eligible business from a suitably qualified professional adviser; and
has received a tax invoice for the eligible professional advice, whether or not the applicant has paid the invoice.
However, an applicant is not eligible to receive assistance under the scheme—
in relation to an eligible business for which the applicant or any other person has received or has been approved to receive assistance under the scheme; or
for eligible professional advice received from a suitably qualified professional adviser who is a related entity, or an employee of a related entity, of an owner of the eligible business to which the application relates.
In this section—
related entity, of an owner of an eligible business, means—
a company of which the owner is a director or shareholder; or
a director or shareholder of—
a company mentioned in paragraph (a); or
a company of which a company mentioned in paragraph (a) is a shareholder; or
an employee of the business; or
a spouse, child, stepchild, parent, step-parent, brother, sister, stepbrother, stepsister, grandparent or legal guardian of the owner of the business.
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