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The Taxation of Securitisation Companies (Amendment) Regulations 2022
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- UK Statutory Instruments
- 2022 No. 465
- Regulation 1
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1.—(1) These Regulations may be cited as the Taxation of Securitisation Companies (Amendment) Regulations 2022 and come into force on 17th May 2022.
(2) In respect of a company, these Regulations do not apply in relation to a capital market arrangement entered into by it before the date on which these Regulations come into force, any capital market investment that is part of such a capital market arrangement or any securities representing such a capital market investment(1).
(1)
“Capital market arrangement” and “capital market investment” have the meanings given in section 72B of the Insolvency Act 1986 as amended (see paragraphs 1, 2 and 3 of Schedule 2A to that Act).
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