http://www.legislation.gov.uk/id/ukpga/2022/3

SCHEDULES

SCHEDULE 2Qualifying asset holding companies

PART 5Close companies, exchange gains and basis of accounting

Non-close QAHCs treated as close companies for certain purposes

37

Chapters 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.