# Finance Act 2022, Paragraph 32: Certain interest payments made around exit to be treated as made by a QAHC

Extent: E+W+S+N.I.

Where—
(a) interest is payable under securities of a company in connection with arrangements for a transfer of relevant interests in that company, or in an enhanced class of that company, and
(b) that company ceased to be a QAHC as a result of that transfer,
any payment of that interest made on the same day as the company ceased to be a QAHC after it ceased being a QAHC is to be treated as a payment of interest by a QAHC.

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Source: https://www.legislation.gov.uk/ukpga/2022/3/schedule/2/paragraph/32 (the official version)
Page: https://openlegislation.uk/finance-act-2022/schedule-2/paragraph-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.