{
  "url": "https://openlegislation.uk/taxation-of-securitisation-companies-amendment-regulations-2022/regulation-1",
  "json_url": "https://openlegislation.uk/taxation-of-securitisation-companies-amendment-regulations-2022/regulation-1.json",
  "legislation": "uksi/2022/465",
  "legislation_title": "The Taxation of Securitisation Companies (Amendment) Regulations 2022",
  "legislation_url": "https://openlegislation.uk/taxation-of-securitisation-companies-amendment-regulations-2022",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and effect",
  "text": "(1) These Regulations may be cited as the Taxation of Securitisation Companies (Amendment) Regulations 2022 and come into force on 17th May 2022.\n(2) In respect of a company, these Regulations do not apply in relation to a capital market arrangement entered into by it before the date on which these Regulations come into force, any capital market investment that is part of such a capital market arrangement or any securities representing such a capital market investment.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "“Capital market arrangement” and “capital market investment” have the meanings given in section 72B of the Insolvency Act 1986 as amended (see paragraphs 1, 2 and 3 of Schedule 2A to that Act)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/465/regulation/1",
    "retrieved_at": "2026-10-28T22:00:54.009513+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."
}