Defined term

“qualifying asset”

Defined in 11 Acts.

  1. Capital Allowances Act 2001 Act
  2. Corporation Tax Act 2010 Act
  3. Finance Act 1993 Act
  4. Finance Act 1999 Act
  5. Finance Act 2001 Act
  6. Finance Act 2013 Act
  7. National Security and Investment Act 2021 Act 3 definitions
  8. Oil Taxation Act 1975 Act 2 definitions
  9. Oil Taxation Act 1983 Act
  10. Pensions Act 2008 Act
  11. Taxation of Chargeable Gains Act 1992 Act 2 definitions

Definitions are taken from the instruments as published on zoomLaw, for guidance only. Check the instrument itself for its scope and any amendments.