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STSM041560 | Exemptions and reliefs: exemptions: Qualifying Asset Holding Companies

From HM Revenue & Customs · Stamp Taxes on Shares Manual

A Qualifying Asset Holding Company (QAHC) is a company which holds and manages investments and also meets certain conditions. See IFM4000 for more information.

Where a QAHC repurchases shares or loan capital it has previously issued, this is exempt from both Stamp Duty and Stamp Duty Reserve Tax (SDRT). See IFM41100 for more information.