There are currently no known outstanding effects for the Finance (No. 2) Act 2023, Paragraph 11.
11(1)In paragraph 9 (qualifying funds)—
(a)in sub-paragraph (2)(a), in the words before sub-paragraph (i), after “scheme” insert “, or is an AIF that is not a collective investment scheme only by reason of it being a body corporate,”;
(b)in sub-paragraph (5)—
(i)in paragraph (a), after “company”, in the first place it occurs, insert “that has share capital”;
(ii)in paragraph (b)(i), after “company” insert “that has share capital”;
(c)in sub-paragraph (6), after “collective investment scheme” insert “, or is an AIF that is not a collective investment scheme only by reason of it being a body corporate,”.
(2)Schedule 2 to FA 2022 has effect, and is to be deemed always to have had effect, with the amendment made by this paragraph.
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