{
  "url": "https://openlegislation.uk/draft-taxation-of-securitisation-companies-regulations-2006/regulation-20",
  "json_url": "https://openlegislation.uk/draft-taxation-of-securitisation-companies-regulations-2006/regulation-20.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": "regulation/20",
  "kind": "regulation",
  "number": "20",
  "heading": "Application, modification and non-application of provisions of the Corporation Tax Acts",
  "text": "Paragraph 28 of Schedule 26 to the Finance Act 2002 (derivative contracts: transactions within groups) shall not apply if the “transferee company” or “transferor company” in subparagraph (1) of that paragraph is a securitisation company.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2006/0110753275/regulation/20",
    "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."
}