Commentary

D7.1303 Types of securitisation company in the interim regime

Corporate tax
Corporate tax | Commentary

D7.1303 Types of securitisation company in the interim regime

Corporate tax | Commentary

D7.1303 Types of securitisation company in the interim regime

For the latest New Development, see ND.1661.

Five types of securitisation company are defined for the purposes of the interim regime. They have the same names as in the permanent regime, and are as follows:

  1.  

    (a)     a note-issuing company

  2.  

    (b)     an asset-holding company

  3.  

    (c)     an intermediate borrowing company

  4.  

    (d)     a warehouse company

  5.  

    (e)     a commercial paper funded company1

As indicated in D7.1301, in general a wider range of companies will fall within the interim rules than fall within the permanent regime. In particular, in the permanent regime the note-issuing company, asset-holding company and

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