Introductory Text
Preliminary
1.Citation, commencement and effect
2.Interpretation
3.Scope of these Regulations
Meaning of “securitisation company” and related expressions
4.Meaning of “securitisation company”
5.Meaning of “note-issuing company”
6.Meaning of “asset-holding company”
7.Meaning of “intermediate borrowing company”
8.Meaning of “warehouse company”
9.Meaning of “commercial paper funded company”
10.Meaning of “retained profit”
Companies to which specified regulations do not apply
11.Securitisation companies that do not meet the payments condition
12.Securitisation companies that have an unallowable purpose
Companies to which these Regulations do not apply
13.Securitisation companies on 1st January 2007
Application of the Corporation Tax Acts
14.Corporation tax charge
Supplementary provision
15.Application, modification and non-application of provisions of the Corporation Tax Acts
16.Paragraphs (b) to (f) in section 209(2) (meaning of distribution)...
17.For 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...
20.Paragraph 28 of Schedule 26 to the Finance Act 2002...
21.Section 83 of the Finance Act 2005 (application of accounting...
Signature
Explanatory Note
