{
  "url": "https://openlegislation.uk/northern-rock-plc-tax-consequences-regulations-2009",
  "json_url": "https://openlegislation.uk/northern-rock-plc-tax-consequences-regulations-2009.json",
  "id": "uksi/2009/3227",
  "title": "The Northern Rock plc (Tax Consequences) Regulations 2009",
  "short_title": "Northern Rock plc (Tax Consequences) 2009",
  "long_title": "These Regulations deal with the tax consequences of a transfer (“a relevant transfer”) of any securities, or of any property, rights or liabilities, or the grant of a lease, sublease, licence or sub-licence between Northern Rock plc, or a wholly owned subsidiary, (“ACo”) and Gosforth Subsidiary No.1 plc, or a wholly owned subsidiary, (“BCo”), pursuant to an order made under the Banking (Special Provisions) Act 2008 (the Northern Rock plc Transfer Order 2009).",
  "citation": "S.I. 2009/3227",
  "type": "uksi",
  "year": "2009",
  "number": "3227",
  "version": "current",
  "date": "2009-12-08",
  "revised": false,
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  "unapplied_effects": 0,
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      "path": "regulation/3",
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      "number": "3",
      "heading": "Chargeable gains: no gain or loss disposal",
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      "number": "4",
      "heading": "Corporation tax: trading assets and trading liabilities",
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      "extent": null,
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      "extent": null,
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      "extent": null,
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    },
    {
      "path": "regulation/9",
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      "heading": "Stamp duty reserve tax",
      "url": "https://openlegislation.uk/northern-rock-plc-tax-consequences-regulations-2009/regulation-9",
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      "heading": "Explanatory note",
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  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2008/2",
      "title": "Banking (Special Provisions) Act 2008",
      "url": "https://openlegislation.uk/banking-special-provisions-act-2008",
      "provisions": [
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  ],
  "changes_made_to": 0,
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    "source_url": "https://www.legislation.gov.uk/uksi/2009/3227",
    "retrieved_at": "2026-10-29T02:59:14.387519+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."
}