# The Taxation of Securitisation Companies Regulations 2006, Regulation 8: Meaning of “warehouse company”


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—
(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
(b) of itself becoming an asset-holding or note-issuing company.

---
Source: https://www.legislation.gov.uk/ukdsi/2006/0110753275/regulation/8 (the official version)
Page: https://openlegislation.uk/draft-taxation-of-securitisation-companies-regulations-2006/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.