Policy paper

Amendments to the Qualifying Asset Holding Companies rules

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
15 March 2023

Documents

Amendments to the Qualifying Asset Holding Companies (QAHC) rules

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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

Updates to this page

Published 15 March 2023

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