The Taxation of Securitisation Companies (Amendment) Regulations 2018

1. Introductory Text

2. 1. Citation, commencement and effect

3. 2. Amendment of the Taxation of Securitisation Companies Regulations 2006

4. 3. Amendments to regulation 2 (interpretation)

5. 4. Amendment to regulation 3 (scope)

6. 5. Amendment of regulation 8 (meaning of “warehouse company”)

7. 6. Insertion of new regulation 9A (meaning of “financial asset”)

8. 7. Amendment to heading

9. 8. Insertion of new regulation 14A (removal of withholding obligation)

10. 9. Insertion of new regulation 23 (recovery of unpaid corporation tax)

11. 10. Updating references to statutory provisions

12. Signature

13. Explanatory Note