Closed consultation

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

• From: HM Revenue & Customs
• Published: 4 December 2017

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Summary

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

This consultation ran from
10am on 4 December 2017 to 11:45pm on 15 January 2018

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

PDF, 132 KB, 5 pages

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Explanatory Memorandum updating the securitisation regime

PDF, 86.8 KB, 4 pages

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Published 4 December 2017