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Contents

Legislation
Finance Act 2016

Crossheading Miscellaneous

  • Section 65 Power to make regulations about the taxation of securitisation companies
  • Section 66 Hybrid and other mismatches
  • Section 67 Insurance companies carrying on long-term business
  • Section 68 Taking over payment obligations as lessee of plant or machinery
  1. Miscellaneous
  2. Power to make regulations about the taxation of securitisation companies

Section 65 | Power to make regulations about the taxation of securitisation companies

From legislation.gov.uk

(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, ”.

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