# Finance Act 2022, Paragraph 8: Category A investors

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

(1) The following are category A investors—
(a) a QAHC;
(b) a qualifying fund (see paragraph 9);
(c) a relevant qualifying investor (see paragraph 10);
(d) an intermediate company (see paragraph 11);
(e) a public authority falling within sub-paragraph (2).
(2) Those public authorities are—
(a) any Minister of the Crown (within the meaning of the Ministers of the Crown Act 1975);
(b) any United Kingdom government department;
(c) the Scottish Ministers;
(d) any Northern Ireland department;
(e) the Welsh Ministers;
(f) any local authority or local authority association in the United Kingdom;
(g) the Education Authority of Northern Ireland;
(h) the Northern Ireland Housing Executive;
(i) any health service body (within the meaning given by section 985 of CTA 2010);
(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).
(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.

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Source: https://www.legislation.gov.uk/ukpga/2022/3/schedule/2/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2022/schedule-2/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.