Defined term

“qualifying company”

Defined in 14 Acts and 3 statutory instruments.

  1. Bank of England Act 1998 Act
  2. Capital Allowances Act 2001 Act
  3. Corporation Tax Act 2009 Act 2 definitions
  4. Corporation Tax Act 2010 Act 4 definitions
  5. Finance Act 2000 Act
  6. Finance Act 2013 Act
  7. Finance Act 2016 Act
  8. Finance Act 2022 Act
  9. Health and Social Care Act 2012 Act
  10. Income and Corporation Taxes Act 1988 Act
  11. Income Tax Act 2007 Act 4 definitions
  12. Income Tax (Earnings and Pensions) Act 2003 Act 5 definitions
  13. The Offshore Funds (Tax) Regulations 2009 SI
  14. The Reporting on Payment Practices and Performance Regulations 2017 SI
  15. Taxation (International and Other Provisions) Act 2010 Act
  16. Taxation of Chargeable Gains Act 1992 Act 3 definitions
  17. The Tonnage Tax Regulations 2000 SI

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