Policy paper

Corporation Tax: updating the securitisation regime

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.

Published 4 December 2017