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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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