# Finance Act 2026, Paragraph 24: Securitisation companies

Extent: E+W+S+N.I.

In section 229C (UTPR: allocation of untaxed amounts to members), in subsection (3)—
(a) omit the “or” after paragraph (a);
(b) at the end insert
“, or
(c) a securitisation company within the meaning of the Taxation of Securitisation Companies Regulations 2006 (S.I. 2006/3296).”

---
Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/8/paragraph/24 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-8/paragraph-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.