# The Taxation of Securitisation Companies Regulations 2006, Regulation 15: Application, modification and non-application of provisions of the Corporation Tax Acts


(1) In relation to a securitisation company, ICTA has effect as if it were subject to the following modification.
(2) In section 12 (basis of, and periods for, assessment), in subsection (3) after paragraph (e) insert—
“(f) the company becoming or ceasing to be a securitisation company to which regulation 14 of the Taxation of Securitisation Companies Regulations 2006 applies.”.

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Source: https://www.legislation.gov.uk/ukdsi/2006/0110753275/regulation/15 (the official version)
Page: https://openlegislation.uk/draft-taxation-of-securitisation-companies-regulations-2006/regulation-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.