This tax information and impact note updates the securitisation regime to reflect recent accounting changes and commercial developments.
The measure will clarify specific areas of uncertainty over the appropriate tax treatment of securitisation companies. It will also rectify an existing condition that has become ineffective, due to a change in accounting standards.
Draft legislation: The Taxation of Securitisation Companies (Amendment) Regulations 2018 has also been published.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.