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Corporation Tax Act 2010

Section 623: Meaning of “securitisation company”

1955.This section provides a definition of “securitisation company”. It is based on section 84(2) and (6) of FA 2005.

1956.Subsections (3) to (5) set out the conditions that must be met if a company is to be a “securitisation company”. Subsection (2) includes the proviso that in addition to meeting the conditions in subsections (3) to (5) the company must also meet any conditions set out in regulations. Such conditions are in regulation 4 of the Taxation of Securitisation Companies Regulations 2006 (SI 2006/3296).

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