Related HMRC Manuals

101(1)  Section 83 of FA 2005 (application of accounting standards to securitisation companies) is amended as follows.

101(2)  [Amends FA 2005, s. 83(1)(b).]

101(3)  In subsection (3) (meaning of “note-issuing company”)–

(a)[Amends FA 2005, s. 83(1)(c).]

(b)[Inserts FA 2005, s. 83(1)(d).]

101(4)  [Amends FA 2005, s. 83(5).]

101(5)  [Repealed by CTA 2010, s. 1181 and Sch. 3, Pt. 1.]

101(6)  The amendments in this section shall be deemed always to have had effect, subject as follows.

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