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Finance (No. 2) Act 2023
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Beneficial entitlement held only through QAHCsU.K.
9(1)In paragraph 4 (only direct and certain indirect interests to constitute “relevant interests”), after sub-paragraph (2) insert—
“(2A)For the purposes of sub-paragraph (1)(b)(i), a beneficial entitlement of T or C held solely through one or more QAHCs is to be treated as held by that person directly.”
(2)The amendment made by this paragraph is treated as having come into force on 20 July 2022.
(3)But the amendment is not to have effect in relation to a QAHC that became a QAHC before that date if the effect of the amendment would, by itself, cause the QAHC to cease to meet the ownership condition on that date, ignoring—
(a)any provision of Schedule 2 to FA 2022 that would, in some circumstances, treat the ownership condition as met or a breach of the condition as having not occurred, and
(b)any prior breach of that condition.
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