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Finance Act 2016

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This is the original version (as it was originally enacted).

65Power to make regulations about the taxation of securitisation companies

(1)Section 624 of CTA 2010 (power to make regulations about the application of the Corporation Tax Acts in relation to securitisation companies) is amended in accordance with subsections (2) to (4).

(2)In subsection (1), for “Corporation Tax Acts” substitute “Taxes Acts”.

(3)In subsection (2), for “Corporation Tax Acts” substitute “Taxes Acts”.

(4)In subsection (9), after “section” insert

  • the Taxes Acts” has the meaning given by section 118(1) of TMA 1970, and.

(5)In section 625 of CTA 2010 (regulations: supplementary provision) in subsection (3) (power to include retrospective provision) after “may” insert “, insofar as they concern the application of the Corporation Tax Acts in relation to a securitisation company,”.

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