http://www.legislation.gov.uk/ukpga/2010/4/section/624Corporation Tax Act 2010An Act to restate, with minor changes, certain enactments relating to corporation tax and certain enactments relating to company distributions; and for connected purposes.texttext/xmlenStatute Law Database2026-04-02Expert Participation2026-01-15 Corporation Tax Act 2010s. 658(1)(d)(e)Finance Act 2010Sch. 6 para. 31Sch. 6 para. 35Corporation Tax Act 2010s. 357CHAFinance Act 2024Sch. 2 para. 14(7)Sch. 2 para. 16(2)Corporation Tax Act 2010s. 474AFinance Act 2026s. 54(8)(10)Corporation Tax Act 2010s. 511(2)Finance Act 2026s. 55(7)(11)Corporation Tax Act 2010s. 511(1)Finance Act 2026s. 55(8)(11)Corporation Tax Act 2010s. 511(2)Finance Act 2026s. 55(9)(a)(11)Corporation Tax Act 2010s. 511(2)Finance Act 2026s. 55(9)(b)(11)Corporation Tax Act 2010s. 511(3)(4)Finance Act 2026s. 55(10)(11)Corporation Tax Act 2010s. 9A(2A)Finance Act 2026Sch. 6 para. 31Sch. 6 para. 32(1)Corporation Tax Act 2010s. 1140AFinance Act 2026Sch. 7 para. 11Sch. 7 para. 30Corporation Tax Act 2010s. 1142(1A)(1B)Finance Act 2026Sch. 7 para. 13(2)Sch. 7 para. 30Corporation Tax Act 2010s. 1143(2CA)Finance Act 2026Sch. 7 para. 14Sch. 7 para. 30Corporation Tax Act 2010s. 939C(1)(a)Finance Act 2026Sch. 9 para. 14(2)(a)s. 56(8)Corporation Tax Act 2010s. 939C(1)(b) and wordFinance Act 2026Sch. 9 para. 14(2)(b)s. 56(8)Corporation Tax Act 2010s. 939E(2A)Finance Act 2026Sch. 9 para. 16(5)s. 56(8)Corporation Tax Act 2010s. 939FA 939FBFinance Act 2026Sch. 9 para. 18s. 56(9)(10)s. 56(8) Part 13Chapter 46241The Treasury may by regulations make provision about the application of the Taxes Acts in relation to a securitisation company.2The regulations may, in particular, provide for the application, modification or non-application of any of the provisions of the Taxes Acts .3The regulations may, in particular, provide—athat the amount of profits of any specified description (before any such adjustments as are mentioned in subsection (4)) is to be taken to be such amount, or is to be calculated on such basis, as may be specified, andbthat the amount determined in accordance with regulations under paragraph (a) is to be brought into account for corporation tax purposes instead of any specified amount that would otherwise fall to be brought into account.4The regulations may, in particular, provide for specified adjustments to be made to the amount to be brought into account for corporation tax purposes.5The regulations may, in particular, provide—athat the regulations apply to a company only if an election that they are to apply is made, orbthat the regulations do not apply to a company if an election that they are not to apply is made.6The regulations may, in particular, provide that once subject to the regulations a company is to continue to be subject to them for all subsequent periods of account.7The regulations may, in particular, impose conditions that must be met if a company is to have, or continue to have, the benefit of the regulations.8The regulations may, in particular, provide for the consequences of failing to meet any specified condition (which may include recalculating the company's profits for previous periods on the basis that the regulations did not apply).9In this section "the Taxes Acts” has the meaning given by section 118(1) of TMA 1970, and “specified” means specified in the regulations.Words in s. 624(1) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 65(2)Words in s. 624(2) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 65(3)Words in s. 624(9) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 65(4)