# Finance Act 2022, Paragraph 37: Non-close QAHCs treated as close companies for certain purposes

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

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.

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Source: https://www.legislation.gov.uk/ukpga/2022/3/schedule/2/paragraph/37 (the official version)
Page: https://openlegislation.uk/finance-act-2022/schedule-2/paragraph-37
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.