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The Taxation of Securitisation Companies Regulations 2006
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Application, modification and non-application of provisions of the Corporation Tax Acts
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18.—(1) Section 171 (transfers within a group: general provisions) of the Taxation of Chargeable Gains Act 1992(1) shall not apply if “company B” in subsection (1) of that section is a securitisation company.
(2) Section 179A (reallocation within group of gain or loss accruing under section 179) of that Act(2) shall not apply if “company C” in that section is a securitisation company.
(1)
1992 c. 12. Section 171 has been relevantly amended by section 102 of, and paragraph 2 of Schedule 29 to, the Finance Act 2000 (c. 17).
(2)
Section 179A was inserted by section 42(1) and (4) of the Finance Act 2002.
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