{
  "url": "https://openlegislation.uk/finance-act-2022/schedule-2/paragraph-8",
  "json_url": "https://openlegislation.uk/finance-act-2022/schedule-2/paragraph-8.json",
  "legislation": "ukpga/2022/3",
  "legislation_title": "Finance Act 2022",
  "legislation_url": "https://openlegislation.uk/finance-act-2022",
  "path": "schedule/2/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": "Category A investors",
  "text": "(1) The following are category A investors—\n(a) a QAHC;\n(b) a qualifying fund (see paragraph 9);\n(c) a relevant qualifying investor (see paragraph 10);\n(d) an intermediate company (see paragraph 11);\n(e) a public authority falling within sub-paragraph (2).\n(2) Those public authorities are—\n(a) any Minister of the Crown (within the meaning of the Ministers of the Crown Act 1975);\n(b) any United Kingdom government department;\n(c) the Scottish Ministers;\n(d) any Northern Ireland department;\n(e) the Welsh Ministers;\n(f) any local authority or local authority association in the United Kingdom;\n(g) the Education Authority of Northern Ireland;\n(h) the Northern Ireland Housing Executive;\n(i) any health service body (within the meaning given by section 985 of CTA 2010);\n(j) any public authority who exercises public functions in connection with the coordination or provision of public transport for a region of the United Kingdom (for example, Transport for London or an executive for an integrated transport area, a combined authority area or a passenger transport area).\n(3) The Treasury may by regulations provide that any other public authority specified, or falling within a description specified, in the regulations is also a category A investor.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2022/3/schedule/2/paragraph/8",
    "retrieved_at": "2026-10-29T08:57:50.927298+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}