Part 3 Ceasing to be a QAHC
United Kingdom
- 25Exit notification
- 26Requirement to notify when conditions no longer met
- 27Curing of certain breaches
- 28Wind-down period
- 29Exiting the regime
- 30Timings of transactions that lead to breach of ownership condition
- 31Corporation tax consequences of ceasing to be a QAHC
- 32Certain interest payments made around exit to be treated as made by a QAHC