{
  "url": "https://openlegislation.uk/northern-rock-plc-tax-consequences-regulations-2009/regulation-2",
  "json_url": "https://openlegislation.uk/northern-rock-plc-tax-consequences-regulations-2009/regulation-2.json",
  "legislation": "uksi/2009/3227",
  "legislation_title": "The Northern Rock plc (Tax Consequences) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/northern-rock-plc-tax-consequences-regulations-2009",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“ACo” means Northern Rock plc, company registered number 03273685, or, except in relation to regulation 7, any wholly owned subsidiary of that company;\n“BCo” means Gosforth Subsidiary No.1 plc, company registered number 06952311, or any wholly owned subsidiary of that company;\n“CTA 2009” means the Corporation Tax Act 2009;\n“relevant time” means any time when both ACo and BCo are wholly owned by the Treasury;\n“relevant transfer” means—\n(a) a transfer or novation of any securities, or of any property, rights or liabilities, between ACo and BCo, or\n(b) the grant of a lease, sublease, licence or sub-licence by ACo to BCo or by BCo to ACo,\nin relation to, in connection with, or by or under, the Northern Rock plc Transfer Order 2009 at a relevant time.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2009 c. 4."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 2009/3226."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/3227/regulation/2",
    "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."
}