http://www.legislation.gov.uk/uksi/2009/3227/regulation/1/made

The Northern Rock plc (Tax Consequences) Regulations 2009

Corporation tax

Tax

Stamp duties

Income tax

en

King's Printer of Acts of Parliament

2020-02-26

CORPORATION TAX

INCOME TAX

STAMP DUTY

STAMP DUTY RESERVE TAX

These Regulations deal with the tax consequences of a transfer (“a relevant transfer”) of any securities, or of any property, rights or liabilities, or the grant of a lease, sublease, licence or sub-licence between Northern Rock plc, or a wholly owned subsidiary, (“ACo”) and Gosforth Subsidiary No.1 plc, or a wholly owned subsidiary, (“BCo”), pursuant to an order made under the Banking (Special Provisions) Act 2008 (the Northern Rock plc Transfer Order 2009).