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PART 2Corporation tax

Miscellaneous

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

(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,”.