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Finance Act 2022
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- UK Public General Acts
- 2022 c. 3
- SCHEDULE 2
- PART 5
- Paragraph 37
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Non-close QAHCs treated as close companies for certain purposesU.K.
37Chapters 3 to 3B of Part 10 of CTA 2010 (charge to tax in case of loan to participator etc) apply to a QAHC that is not a close company as if the QAHC were a close company.
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