[272A Treatment of covered bond vehicles]
Finance (No 2) Act 2023 (2023 c 30) | Legislation

[272A  Treatment of covered bond vehicles]

[(1)     This section applies where—

(a)     a covered bond vehicle that is a member of a group would, ignoring this section, have a top-up amount or an additional top-up amount for an accounting period, and

(b)     at least one of the other members of the group in that period—

(i)     is located

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