Regulation 9 Insertion of new regulation 23 (recovery of unpaid corporation tax)

At the end^f1 insert—

“23.

Sections 710 and 713 of CTA 2010 (recovery of unpaid corporation tax) do not apply to a securitisation company where the securitisation company is a person who is linked to X or Y within sections 710(2) or 713(2) respectively.”