SI 2022/465 The Taxation of Securitisation Companies (Amendment) Regulations 2022

Published on: 27 April 2022

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Specialist Tax Statutory Instruments

Article summary

These regulations amend the Taxation of Securitisation Companies Regulations 2006, SI 2006/3296 (TSCR). The TSCR introduced new tax rules with effect from accounting periods beginning on or after 1 January 2007 for securitisation companies involved in the securitisation of financial assets.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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