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Finance Act 2022

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Changes over time for: Paragraph 37

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Point in time view as at 24/02/2022.

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There are currently no known outstanding effects for the Finance Act 2022, Paragraph 37. Help about Changes to Legislation

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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