Finance Act 2022 (c. 3)

SCHEDULES

SCHEDULE 2 Qualifying asset holding companies

PART 5 Close 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.