# The Taxation of Securitisation Companies (Amendment) Regulations 2018, Regulation 9: Insertion of new regulation 23 (recovery of unpaid corporation tax)


At the end 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.”

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Source: https://www.legislation.gov.uk/uksi/2018/143/regulation/9 (the official version)
Page: https://openlegislation.uk/taxation-of-securitisation-companies-amendment-regulations-2018/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.