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The Taxation of Securitisation Companies Regulations 2006 2006年证券化公司税务条例
介绍性文本序言1.引用、生效和生效2.解释3.本规定的范围“证券化公司”的含义及相关表述4.“证券化公司”的含义5.“票据发行公司”的含义6.“资产控股公司”的含义7.“中间借款公司”的含义8.含义“仓库公司”的含义9.“商业票据融资公司”的含义10.“留存利润”公司的含义,具体规定不适用11.不符合支付条件的证券化公司12.具有不可允许目的的证券化公司,这些规定不适用申请13.证券化公司2007年1月1日公司税法案的申请14.公司税征收补充规定15.申请,修改和不适用《公司税法》第16条第209(2)款(b)至(f)项(分配的含义)第17条。就第10部分第4章(第18(1)组而言,《财务法》第19(1)条第171条(集团内的转让:一般规定)第20条附表26至第28条《2002年金融法》21、《2005年金融法》第83条(会计、签名、解释性说明的应用
Introductory TextPreliminary1.Citation, commencement and effect2.Interpretation3.Scope of these RegulationsMeaning of “securitisation company” and related expressions4.Meaning of “securitisation company”5.Meaning of “note-issuing company”6.Meaning of “asset-holding company”7.Meaning of “intermediate borrowing company”8.Meaning of “warehouse company”9.Meaning of “commercial paper funded company”10.Meaning of “retained profit”Companies to which specified regulations do not apply11.Securitisation companies that do not meet the payments condition12.Securitisation companies that have an unallowable purposeCompanies to which these Regulations do not apply13.Securitisation companies on 1st January 2007Application of the Corporation Tax Acts14.Corporation tax chargeSupplementary provision15.Application, modification and non-application of provisions of the Corporation Tax Acts16.Paragraphs (b) to (f) in section 209(2) (meaning of distribution).17.For the purposes of Chapter 4 of Part 10 (group.18.(1) Section 171 (transfers within a group: general provisions) of.19.(1) Paragraph 2 of Schedule 9 to the Finance Act.20.Paragraph 28 of Schedule 26 to the Finance Act 2002.21.Section 83 of the Finance Act 2005 (application of accounting.SignatureExplanatory Note
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