Point in time view as at 31/12/2020.
Finance Act 2016, Section 65 is up to date with all changes known to be in force on or before 06 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.
(1)Section 624 of CTA 2010 (power to make regulations about the application of the Corporation Tax Acts in relation to securitisation companies) is amended in accordance with subsections (2) to (4).
(2)In subsection (1), for “Corporation Tax Acts” substitute “ Taxes Acts ”.
(3)In subsection (2), for “Corporation Tax Acts” substitute “ Taxes Acts ”.
(4)In subsection (9), after “section” insert “—
the Taxes Acts” has the meaning given by section 118(1) of TMA 1970, and”.
(5)In section 625 of CTA 2010 (regulations: supplementary provision) in subsection (3) (power to include retrospective provision) after “may” insert “ , insofar as they concern the application of the Corporation Tax Acts in relation to a securitisation company, ”.
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