Wednesday, 7 February 2018
UK: The Taxation of Securitisation Companies (Amendment) Regulations 2018
The Taxation of Securitisation Companies (Amendment) Regulations 2018 were laid before Parliament today come into force on 28 February: see here. The explanatory memorandum (here, pdf) accompanying the Regulations explains their purpose: to make provision for specific areas of uncertainty over the appropriate tax treatment
of securitisation companies, through amendments to the existing Taxation of Securitisation Companies Regulations 2006.
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