# The Taxation of Securitisation Companies Regulations 2006, Regulation 3: Scope of these Regulations


(1) These Regulations make provision as to the application of the Corporation Tax Acts in relation to a securitisation company.
(2) The Regulations deal with the following matters—
(a) they define “securitisation company” and related expressions (see regulations 4 to 10);
(b) they specify securitisation companies to which specified regulations do not apply (see regulations 11 to 12);
(c) they specify companies to which these Regulations do not apply (see regulation 13);
(d) they make provision as to profit of a securitisation company to be brought into account for an accounting period for corporation tax purposes (see regulation 14);
(e) they make supplementary provision (see regulations 15 to 21).

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Source: https://www.legislation.gov.uk/ukdsi/2006/0110753275/regulation/3 (the official version)
Page: https://openlegislation.uk/draft-taxation-of-securitisation-companies-regulations-2006/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.