Part 12 Supplementary
Finance Act 2022 (2022 c 3) | Legislation

Part 12 Supplementary

Minor and consequential amendments

56

(1)     In section 212 of TCGA 1992 (annual deemed disposal of certain holdings of insurance companies), in subsection (1), at the end of paragraph (c) insert “or,

(d)     shares in a company which is, or is a member of, a QAHC within the meaning of Schedule 2 to the Finance Act 2022 (qualifying asset holding companies),â€.

(2)     In section 830(4) of ITTOIA 2005 (meaning of “relevant foreign incomeâ€) omit the “and†before paragraph (i) and after that paragraph insert “, and

(j)     paragraph 46(2) of Schedule 2 to FA 2022 (qualifying asset holding companies).â€

(3)     In section 465(3) of CTA 2009 (exclusion of distributions except in tax avoidance cases) omit the “and†before paragraph (d) and after that paragraph insert “, and

(e)     paragraph 44 of Schedule 2 to FA 2022 (distributions under certain securities issued by qualifying asset holding companies).â€

Making of notifications and returns

57

(1)     HMRC may require that any information required to be given to HMRC by virtue of this Schedule is to be given in such form and manner (including by specified means of electronic communication) as may be specified in

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