The Taxation of Securitisation Companies (Amendment) Regulations, SI 2022/465, aim to provide greater certainty, and reduce complexity, in the application of the securitisation tax regime to ‘retained’ securitisation arrangements.
The regulations effectively widen access to the securitisation tax regime by amending the qualification conditions. The regulations come into force on 17 May 2022 but do not apply to a company in relation to a capital market arrangement entered into before that date.
The Taxation of Securitisation Companies (Amendment) Regulations, SI 2022/465, aim to provide greater certainty, and reduce complexity, in the application of the securitisation tax regime to ‘retained’ securitisation arrangements.
The regulations effectively widen access to the securitisation tax regime by amending the qualification conditions. The regulations come into force on 17 May 2022 but do not apply to a company in relation to a capital market arrangement entered into before that date.
