Policy paper

Amendments to the Qualifying Asset Holding Companies regime

This measure sets out changes that will make sure the conditions to be a qualifying asset holding company better align with the intended scope of the regime.

• From: HM Revenue & Customs
• Published: 20 July 2022

Documents

Amendments to the Qualifying Asset Holding Companies (QAHC) regime

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Draft legislation

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Explanatory note

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Details

The amendments:

• allow an investment fund to be treated as meeting the diversity of ownership condition when it is closely associated with another investment fund that meets that condition
• facilitate the entry into the Qualifying Asset Holding Companies regime of certain types of fund entity
• extend the existing anti-fragmentation rule

Published 20 July 2022