However, where shares are issued for consideration other than in cash at the time the company is incorporated or is authorised to commence business, the consideration shall be transferred in full within five years of that time.
Mar sin féin, i gcás ina n-eisítear scaireanna chun comaoine seachas in airgead tirim, tráth a chorpraítear an chuideachta nó a údaraítear di dul i mbun gnó i gcéaduair, déanfar an chomaoin a aistriú ina hiomláine laistigh de chúig bliana ón tráth sin.