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Regulation 16 Application, modification and non-application of provisions of the Corporation Tax Acts

Original text. Later amendments are not shown.

Paragraphs (b) to (f) in section 209(2) (meaning of distribution)f1 of ICTA shall not apply in relation to any interest paid or other distribution made by a securitisation company.

Annotations

Footnotes

f1

Section 209 was amended by section 31 of the Finance (No. 2) Act 1992 (c. 48), section 87(1) to (3) of, and Schedule 29 Part VIII(12) to, the Finance Act 1995 (c. 4), paragraph 11 of Schedule 14 and paragraph 6(1), (2)(b) and (4) of Schedule 34 to the Finance Act 1996, section 40(9) and (11) and 86(1) of the Finance Act 2000 (c. 17), section 102(1) and (3) of the Finance Act 2002 (c. 23) and sections 34(1) and 326 of, and Schedule 42 Part 2(2) to, Finance Act 2004.