Defined term

“qualifying holding”

Defined in 2 Acts, 3 statutory instruments and 2 EU-derived instruments.

  1. Corporation Tax Act 2009 Act
  2. The Electronic Money Regulations 2011 SI
  3. The Financial Services and Markets Act 2000 (Recognition Requirements for Investment Exchanges , Clearing Houses and Central Securities Depositories ) Regulations 2001 SI
  4. Income Tax Act 2007 Act 2 definitions
  5. The Payment Services Regulations 2017 SI
  6. Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (Text with EEA relevance) EU regulation
  7. Regulation (EU) No 648/2012 of the European Parliament and of the Council of 4 July 2012 on OTC derivatives, central counterparties and trade repositories (Text with EEA relevance) EU regulation

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