Policy paper

Draft legislation: Securitisation Companies (Application of Section 83(1) of the Finance Act 2005: Accounting Standards)(Amendment) Regulations 2016

Draft regulations to extend the period of the interim securitisation regime.

• From: HM Revenue & Customs
• Published: 19 October 2016

Documents

The Securitisation Companies (Application of Section 83(1) of the Finance Act 2005: Accounting Standards)(Amendment) Regulations 2016

PDF, 123 KB, 2 pages

Explanatory memorandum to the Securitisation Companies (Application of Section 83(1) of the Finance Act 2005: Accounting Standards)(Amendment) Regulations 2016

PDF, 127 KB, 3 pages

Details

HM Revenue and Customs has published draft regulations, together with a draft explanatory memorandum, for a period of consultation which will close on 16 November 2016.

A tax information and impact note has also been published.

Any comments on this draft should be made to Elizabeth Ward-Penny by Telephone: 03000 585876 or by email: elizabeth.ward-penny@hmrc.gsi.gov.uk.

Published 19 October 2016