Closed consultation

Draft legislation: The Taxation of Securitisation Companies (Amendment) Regulations 2018

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Summary

Draft regulations to update the securitisation regime to reflect recent accounting changes and commercial developments.

This consultation ran from
to

Consultation description

HM Revenue and Customs has published draft regulations, together with a draft explanatory memorandum, for a period of public comment which will close on 15 January 2018.

A tax information and impact note has also been published.

Any comments on this draft should be made by telephone or sent by email to Elizabeth Ward-Penny on Telephone 03000 585 876 or email: elizabeth.ward-penny@hmrc.gsi.gov.uk.

Documents

The Taxation of Securitisation Companies (Amendment) Regulations 2018

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Explanatory Memorandum updating the securitisation regime

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Published 4 December 2017