F1PART 6AHybrid and other mismatches
Annotations:
Amendments (Textual)
CHAPTER 14Interpretation
F2Securitisation companies
Annotations:
Amendments (Textual)
F2
S. 259NEZA and cross-heading inserted (retrospectively) by Finance Act 2021 (c. 26), Sch. 7 paras. 34, 36
259NEZASecuritisation companies
1
If the tax treatment of a securitisation company would (apart from this section) fall to be adjusted by virtue of provision in this Part, the provision is to be treated as of no effect as regards that company (and accordingly, no such adjustment may be made).
2
In this section—
“securitisation company” means a company to which specified regulations apply;
“specified regulations” has the meaning given by regulation 2 of the Taxation of Securitisation Companies Regulations 2006 (S.I. 2006/3296).
Pt. 6A inserted (with effect in accordance with Sch. 10 paras. 18-21 of the amending Act) by Finance Act 2016 (c. 24), Sch. 10 para. 1