Paragraph 24 Securitisation companies

United Kingdom

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).”