{
  "url": "https://openlegislation.uk/draft-taxation-of-securitisation-companies-regulations-2006/regulation-8",
  "json_url": "https://openlegislation.uk/draft-taxation-of-securitisation-companies-regulations-2006/regulation-8.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/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Meaning of “warehouse company”",
  "text": "For the purposes of these Regulations a “warehouse company” means a company whose business, apart from any incidental activities, consists in acquiring and holding financial assets for the purpose—\n(a) of transferring them to a company (whether or not yet in existence) that at the time of the transfer is, or as a result of the transfer will become, an asset-holding or note-issuing company, or\n(b) of itself becoming an asset-holding or note-issuing 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/8",
    "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."
}