Schedule 2 Qualifying asset holding companies

United Kingdom

1. 1Introduction and conditions for being a QAHC
2. 2Becoming a QAHC
3. 3Ceasing to be a QAHC
4. 4Groups
5. 5Close companies, exchange gains and basis of accounting
6. 6Transfer pricing and corporate interest restriction rules
7. 7Treatment of certain amounts payable by a QAHC
8. 8Overseas property income
9. 9Disposals of overseas land and certain shares
10. 10Stamp duty and stamp duty reserve tax
11. 11Exemption from section 874 of ITA 2007 (withholding tax)
12. 12Supplementary