# Finance (No. 2) Act 2023, Section 267A: Securitisation companies in a group treated as not consolidated


(1) Subsection (2) applies to a securitisation company that is a member of a group.
(2) The company is only to be regarded as a member of the group for the purposes of applying Condition C in section 266 in relation to other members of the group (revenue threshold for group).
(3) Otherwise, the company is to be treated as not being a member of any group for the purposes of domestic top-up tax.

---
Source: https://www.legislation.gov.uk/ukpga/2023/30/section/267A (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/section-267A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.