# The Taxation of Securitisation Companies (Amendment) Regulations 2018, Regulation 8: Insertion of new regulation 14A (removal of withholding obligation)


After regulation 14 insert—
“Removal of withholding obligation
14A. The duty to deduct a sum representing income tax under section 901 of ITA 2007 does not apply to payments made by or on behalf of a securitisation company.”

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Source: https://www.legislation.gov.uk/uksi/2018/143/regulation/8 (the official version)
Page: https://openlegislation.uk/taxation-of-securitisation-companies-amendment-regulations-2018/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.