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Finance Act 2007
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Rhagor o Adnoddau
Changes over time for: Section 59
Alternative versions:
- 19/07/2007- Amendment
- 01/04/2010- Amendment
- 06/04/2010
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Point in time view as at 06/04/2010.
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Finance Act 2007, Section 59 is up to date with all changes known to be in force on or before 03 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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59Securitisation companiesU.K.
(1)Section 83 of FA 2005 (continued application of old UK GAAP to securitisation companies during transitional period) is amended as follows.
(2)In subsection (1)(b) (old UK GAAP to apply to periods of account ending before 1st January 2008), insert at the beginning “ (subject to subsection (7A)(a)) ”.
(3)After subsection (7) insert—
“(7A)The Treasury may by regulations—
(a)make provision for subsection (1) to apply in relation to periods of account ending on or after 1st January 2008 but before a date specified by the regulations, and
(b)make provision modifying any provision of, or made under, the Corporation Tax Acts in relation to the first period of account of securitisation companies in the case of which subsection (1) does not apply (whether by virtue of that subsection itself or regulations under paragraph (a)).
(7B)Regulations under subsection (7A)(a) may, in particular—
(a)specify a date only in relation to specified descriptions of company,
(b)specify different dates in relation to different descriptions of company, and
(c)include provision for a company to elect that the regulations are to apply to it or provision for a company to elect that they are not to apply to it.”
F1(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1S. 59(4)-(6) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
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