# Finance Act 2022, Section 14: Qualifying asset holding companies

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

(1) Schedule 2 makes provision in order to facilitate the use of certain companies that carry on an investment business by investment funds and other entities to hold investments for the purposes of those funds and entities.
(2) Those companies are referred to in that Schedule as “qualifying asset holding companies” or “QAHCs”.

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Source: https://www.legislation.gov.uk/ukpga/2022/3/section/14 (the official version)
Page: https://openlegislation.uk/finance-act-2022/section-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.