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Version date: 1 December 2016 - onwards
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Article 3 Securitisation companies and structured finance vehicles: definitions

(1) In this Order -

(a) "securitisation undertaking" means - (i) an asset holding company, (ii) a commercial paper funded company, (iii) an intermediate borrowing company, (iv) a note-issuing company, or (v) a warehouse company; and

(b) "asset holding company", "commercial paper funded company", "intermediate borrowing company", "note-issuing company" and "warehouse company" means a company of the kind mentioned in paragraph (a), (b), (c), (d) or (e) of section 83(2) of the Finance Act 2005 [2005 c. 7. Section 83 has been amended by the Finance Act 2006 (c.25), s.101; the Finance 2007 (c.11), s. 59 and the Corporation Tax Act 2009 (c.4), schedule 1, Part 2, paragraphs 648, 662.] or in paragraph (a), (b), (c), (d) or (e) of regulation 4(2) of the Taxation of Securitisation Companies Regulations 2006 [S.I. 2006/3296.], except that for these purposes -(i) "company" includes any body corporate, partnership or unincorporated association, and(ii) the requirements in section 83