Amendments to the Qualifying Asset Holding Companies regime
This measure sets out changes that will make sure the conditions to be a qualifying asset holding company better align with the intended scope of the regime.
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Linked documents
- Policy Paper Amendments to the Qualifying Asset Holding Companies (QAHC) regime
- Bill Amendment Draft legislation accessible version
▤ Verbatim text from source document
The amendments:
- allow an investment fund to be treated as meeting the diversity of ownership condition when it is closely associated with another investment fund that meets that condition
- facilitate the entry into the Qualifying Asset Holding Companies regime of certain types of fund entity
- extend the existing anti-fragmentation rule