The Taxation of Securitisation Companies (Amendment) Regulations 2018
1Citation, commencement and effect
2Amendment of the Taxation of Securitisation Companies Regulations 2006
3Amendments to regulation 2 (interpretation)
4Amendment to regulation 3 (scope)
5Amendment of regulation 8 (meaning of “warehouse company”)
6Insertion of new regulation 9A (meaning of “financial asset”)
7Amendment to heading
8Insertion of new regulation 14A (removal of withholding obligation)
9Insertion of new regulation 23 (recovery of unpaid corporation tax)
10Updating references to statutory provisions
2018 No. 143
Corporation Tax
Income Tax

The Taxation of Securitisation Companies (Amendment) Regulations 2018

Made
Laid before the House of Commons
Coming into force
The Treasury, in exercise of the powers conferred by sections 624 and 625(3) of the Corporation Tax Act 20101, make the following Regulations: