# The Central Securities Depositories Regulations 2017, Paragraph 14: Corporation Tax Act 2009


In section 697 of the Corporation Tax Act 2009 (exceptions to section 696)—
(a) in subsection (1)(a) after “recognised clearing house,” insert “ recognised CSD, ”;
(b) in subsection (6)—
(i) after “ “recognised clearing house”,” insert “ “recognised CSD”, ”;
(ii) for “investment exchanges and clearing houses” substitute “ bodies ”.

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Source: https://www.legislation.gov.uk/uksi/2017/1064/schedule/paragraph/14 (the official version)
Page: https://openlegislation.uk/central-securities-depositories-regulations-2017/schedule/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.