{
  "url": "https://openlegislation.uk/draft-taxation-of-securitisation-companies-regulations-2006/introduction",
  "json_url": "https://openlegislation.uk/draft-taxation-of-securitisation-companies-regulations-2006/introduction.json",
  "legislation": "ukdsi/2006/0110753275",
  "legislation_title": "The Taxation of Securitisation Companies Regulations 2006",
  "legislation_url": "https://openlegislation.uk/draft-taxation-of-securitisation-companies-regulations-2006",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Draft Regulations laid before the House of Common under section 84 of the Finance Act 2005 for approval by resolution of that House\ncorporation Tax\nMade **\nComing into force in accordance with regulation 1\nThe Treasury make the following Regulations in exercise of the powers conferred upon them by section 84 of the Finance Act 2005.\nA draft of this instrument was laid before and approved by a resolution of the House of Commons in accordance with section 84(7) of the Finance Act 2005.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2005 c. 7. Section 84 has been amended by section 101(1), (5) and (6) and section 178 of, and Part 3(19) of Schedule 26 to, the Finance Act 2006 (c. 25)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2006/0110753275/introduction",
    "retrieved_at": "2026-10-30T15:20:40.450658+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}