Policy paper

Non-Statutory Instrument secondary legislation: the Investment Manager (Investment Transactions) (Cryptoassets) Regulations 2022

Legislation to define ‘designated cryptoassets’ and include them in the list of investment transactions which qualify for the Investment Manager Exemption.

Documents

The Investment Manager (Investment Transactions) (Cryptoassets) Regulations 2022

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Details

Legislation to define ‘designated cryptoassets’ and include them in the list of investment transactions which qualify for the Investment Manager Exemption. This legislation applies to:

  • transactions entered into from tax year 2022 to 2023 onwards
  • accounting periods that include 19 December 2022 onwards

Updates to this page

Published 20 December 2022

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