Policy paper
Amendments to the Qualifying Asset Holding Companies rules
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.
Documents
Details
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
Published 15 March 2023