# The Taxation of Securitisation Companies Regulations 2006, Regulation 18: Application, modification and non-application of provisions of the Corporation Tax Acts


(1) Section 171 (transfers within a group: general provisions) of the Taxation of Chargeable Gains Act 1992 shall not apply if “company B” in subsection (1) of that section is a securitisation company.
(2) Section 179A (reallocation within group of gain or loss accruing under section 179) of that Act shall not apply if “company C” in that section is a securitisation company.

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Source: https://www.legislation.gov.uk/ukdsi/2006/0110753275/regulation/18 (the official version)
Page: https://openlegislation.uk/draft-taxation-of-securitisation-companies-regulations-2006/regulation-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.