The Taxation of Securitisation Companies (Amendment) Regulations 2018 No. 143

Insertion of new regulation 23 (recovery of unpaid corporation tax)

9.  At the end(1) insert—

“23.   Sections 710 and 713 of CTA 2010 (recovery of unpaid corporation tax) do not apply to a securitisation company where the securitisation company is a person who is linked to X or Y within sections 710(2) or 713(2) respectively.”

(1)

A new regulation 22 was inserted by S.I. 2017/1227.