http://www.legislation.gov.uk/uksi/2006/3296/contents/made

The Taxation of Securitisation Companies Regulations 2006

corporation Tax

King's Printer of Acts of Parliament

2024-05-21

CORPORATION TAX

These Regulations make provision as to the application of the Corporation Tax Acts in relation to a securitisation company.

The Taxation of Securitisation Companies Regulations 2006

reg. 2(1)

The Taxation of Securitisation Companies (Amendment) Regulations 2018

reg. 3(2)(a)

reg. 1(1)

The Taxation of Securitisation Companies Regulations 2006

reg. 2(1)

The Taxation of Securitisation Companies (Amendment) Regulations 2018

reg. 3(2)(b)

reg. 1(1)

The Taxation of Securitisation Companies Regulations 2006

reg. 2(1)

The Taxation of Securitisation Companies (Amendment) Regulations 2018

reg. 3(2)(c)

reg. 1(1)

The Taxation of Securitisation Companies Regulations 2006

reg. 2(1)

The Taxation of Securitisation Companies (Amendment) Regulations 2018

reg. 3(2)(d)

reg. 1(1)

The Taxation of Securitisation Companies Regulations 2006

reg. 2(2)

The Taxation of Securitisation Companies (Amendment) Regulations 2018

reg. 3(3)

reg. 1(1)

The Taxation of Securitisation Companies Regulations 2006

reg. 3(1)

The Taxation of Securitisation Companies (Amendment) Regulations 2018

reg. 4(a)

reg. 1(1)

The Taxation of Securitisation Companies Regulations 2006

reg. 3(2)(d)

The Taxation of Securitisation Companies (Amendment) Regulations 2018

reg. 4(b)(i)

reg. 1(1)

The Taxation of Securitisation Companies Regulations 2006

reg. 3(2)(e)

The Taxation of Securitisation Companies (Amendment) Regulations 2018

reg. 4(b)(ii)

reg. 1(1)

The Taxation of Securitisation Companies Regulations 2006

reg. 8(1)(a)

The Taxation of Securitisation Companies (Amendment) Regulations 2018

reg. 5

reg. 1(1)

The Taxation of Securitisation Companies Regulations 2006

reg. 9A

The Taxation of Securitisation Companies (Amendment) Regulations 2018

reg. 6

reg. 1(1)

The Taxation of Securitisation Companies Regulations 2006

reg. 14 heading

The Taxation of Securitisation Companies (Amendment) Regulations 2018

reg. 7

reg. 1(1)

The Taxation of Securitisation Companies Regulations 2006

reg. 14A

The Taxation of Securitisation Companies (Amendment) Regulations 2018

reg. 8

reg. 1(1)

The Taxation of Securitisation Companies Regulations 2006

reg. 23

The Taxation of Securitisation Companies (Amendment) Regulations 2018

reg. 9

reg. 1(1)

The Taxation of Securitisation Companies Regulations 2006

reg. 15(2)

The Taxation of Securitisation Companies (Amendment) Regulations 2018

reg. 10(1)

reg. 1(1)

The Taxation of Securitisation Companies Regulations 2006

reg. 18(2)

The Taxation of Securitisation Companies (Amendment) Regulations 2018

reg. 10(2)

reg. 1(1)

The Taxation of Securitisation Companies Regulations 2006

reg. 19

The Taxation of Securitisation Companies (Amendment) Regulations 2018

reg. 10(3)

reg. 1(1)

The Taxation of Securitisation Companies Regulations 2006

reg. 2(1)

The Taxation of Securitisation Companies (Amendment) Regulations 2018

reg. 10(4)

reg. 1(1)

The Taxation of Securitisation Companies Regulations 2006

reg. 2(3)

The Taxation of Securitisation Companies (Amendment) Regulations 2018

reg. 10(4)

reg. 1(1)

The Taxation of Securitisation Companies Regulations 2006

reg. 5(2)

The Taxation of Securitisation Companies (Amendment) Regulations 2018

reg. 10(4)

reg. 1(1)

The Taxation of Securitisation Companies Regulations 2006

reg. 5(3)

The Taxation of Securitisation Companies (Amendment) Regulations 2018

reg. 10(4)

reg. 1(1)

The Taxation of Securitisation Companies Regulations 2006

reg. 5(4)

The Taxation of Securitisation Companies (Amendment) Regulations 2018

reg. 10(4)

reg. 1(1)

The Taxation of Securitisation Companies Regulations 2006

reg. 5(5)

The Taxation of Securitisation Companies (Amendment) Regulations 2018

reg. 10(4)

reg. 1(1)

The Taxation of Securitisation Companies Regulations 2006

reg. 11(8)

The Taxation of Securitisation Companies (Amendment) Regulations 2018

reg. 10(4)

reg. 1(1)

The Taxation of Securitisation Companies Regulations 2006

reg. 12(4)

The Taxation of Securitisation Companies (Amendment) Regulations 2018

reg. 10(4)

reg. 1(1)

The Taxation of Securitisation Companies Regulations 2006

reg. 14(3)

The Taxation of Securitisation Companies (Amendment) Regulations 2018

reg. 10(4)

reg. 1(1)

The Taxation of Securitisation Companies Regulations 2006

reg. 15(1)

The Taxation of Securitisation Companies (Amendment) Regulations 2018

reg. 10(4)

reg. 1(1)

The Taxation of Securitisation Companies Regulations 2006

reg. 16

The Taxation of Securitisation Companies (Amendment) Regulations 2018

reg. 10(4)

reg. 1(1)

The Taxation of Securitisation Companies Regulations 2006

reg. 17

The Taxation of Securitisation Companies (Amendment) Regulations 2018

reg. 10(4)

reg. 1(1)

The Taxation of Securitisation Companies Regulations 2006

regs 2 - 3

The Export and Movement Restrictions (Foot-and-Mouth Disease) (Wales) Regulations 2007

reg 2

The Taxation of Securitisation Companies Regulations 2006

regs 6 - 8

The Export and Movement Restrictions (Foot-and-Mouth Disease) (Wales) Regulations 2007

reg 2

The Taxation of Securitisation Companies Regulations 2006

reg 10

The Taxation of Securitisation Companies (Amendment) Regulations 2007

reg 2

The Taxation of Securitisation Companies Regulations 2006

reg 12

The Taxation of Securitisation Companies (Amendment) Regulations 2007

reg 2

The Taxation of Securitisation Companies Regulations 2006

reg 13A

The Taxation of Securitisation Companies (Amendment) Regulations 2007

reg 2

The Taxation of Securitisation Companies Regulations 2006

reg 19

The Taxation of Securitisation Companies (Amendment) Regulations 2007

reg 2

The Taxation of Securitisation Companies Regulations 2006

reg 2

The Taxation of Securitisation Companies (Amendment No.2) Regulations 2007

reg 2

The Taxation of Securitisation Companies Regulations 2006

reg 5

The Taxation of Securitisation Companies (Amendment No.2) Regulations 2007

reg 2

The Taxation of Securitisation Companies Regulations 2006

reg 7

The Taxation of Securitisation Companies (Amendment No.2) Regulations 2007

reg 2

The Taxation of Securitisation Companies Regulations 2006

reg. 2(3)

The Taxation of Securitisation Companies (Amendment) Regulations 2022

reg. 3

reg. 1(2)

reg. 1(1)

The Taxation of Securitisation Companies Regulations 2006

reg. 5(4)

The Taxation of Securitisation Companies (Amendment) Regulations 2022

reg. 4

reg. 1(2)

reg. 1(1)

The Taxation of Securitisation Companies Regulations 2006

reg. 22

The Corporate Interest Restriction (Consequential Amendments) Regulations 2017

reg. 3(2)

reg. 1

The Taxation of Securitisation Companies Regulations 2006

Preliminary

1Citation, commencement and effect

2Interpretation

3Scope of these Regulations

Meaning of “securitisation company” and related expressions

4Meaning of “securitisation company”

5Meaning of “note-issuing company”

6Meaning of “asset-holding company”

7Meaning of “intermediate borrowing company”

8Meaning of “warehouse company”

9Meaning of “commercial paper funded company”

10Meaning of “retained profit”

Companies to which specified regulations do not apply

11Securitisation companies that do not meet the payments condition

12Securitisation companies that have an unallowable purpose

Companies to which these Regulations do not apply

13Securitisation companies on 1st January 2007

Application of the Corporation Tax Acts

14Corporation tax charge

Supplementary provision

15Application, modification and non-application of provisions of the Corporation Tax Acts

16Paragraphs (b) to (f) in section 209(2) (meaning of distribution)...

17For the purposes of Chapter 4 of Part 10 (group...

18(1) Section 171 (transfers within a group: general provisions) of...

19(1) Paragraph 2 of Schedule 9 to the Finance Act...

20Paragraph 28 of Schedule 26 to the Finance Act 2002...

21Section 83 of the Finance Act 2005 (application of accounting...

2006 No. 3296

corporation Tax

The Taxation of Securitisation Companies Regulations 2006

Made11th December 2006

Coming into force in accordance with regulation 1

The Treasury make the following Regulations in exercise of the powers conferred upon them by section 84 of the Finance Act 20051.

A draft of this instrument was laid before and approved by a resolution of the House of Commons in accordance with section 84(7) of the Finance Act 2005.