Part 2 Becoming a QAHC

United Kingdom

1. 14Entry notification
2. 15Entry into regime
3. 16Ownership condition treated as met for initial period
4. 17Corporation tax consequences of becoming a QAHC
5. 18Application of paragraph 17(2) to formerly non-resident companies
6. 19Adjustment of gains to avoid double charge
7. 20Ring fencing of QAHC business
8. 21Disapplication of Part 7ZA of CTA 2010
9. 22Assets entering and leaving the ring fence
10. 23Adjustment of gains to avoid double charge on assets crossing the ringfence
11. 24Information to be provided for accounting periods