{
  "url": "https://openlegislation.uk/taxation-of-securitisation-companies-amendment-regulations-2018/regulation-9",
  "json_url": "https://openlegislation.uk/taxation-of-securitisation-companies-amendment-regulations-2018/regulation-9.json",
  "legislation": "uksi/2018/143",
  "legislation_title": "The Taxation of Securitisation Companies (Amendment) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/taxation-of-securitisation-companies-amendment-regulations-2018",
  "path": "regulation/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Insertion of new regulation 23 (recovery of unpaid corporation tax)",
  "text": "At the end insert—\n“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.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "A new regulation 22 was inserted by S.I. 2017/1227."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/143/regulation/9",
    "retrieved_at": "2026-10-28T23:02:33.750163+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."
}