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Finance Act 2022
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- UK Public General Acts
- 2022 c. 3
- SCHEDULE 2
- PART 3
- Paragraph 32
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Certain interest payments made around exit to be treated as made by a QAHCU.K.
32Where—
(a)interest is payable under securities of a company in connection with arrangements for a transfer of relevant interests in that company, or in an enhanced class of that company, and
(b)that company ceased to be a QAHC as a result of that transfer,
any payment of that interest made on the same day as the company ceased to be a QAHC after it ceased being a QAHC is to be treated as a payment of interest by a QAHC.
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