SI 2018/143 - The Taxation of Securitisation Companies (Amendment) Regulations 2018

Released 7 February 2018

The Taxation of Securitisation Companies (Amendment) Regulations 2018 amend the Taxation of Securitisation Companies Regulations 2006 (SI 2006/3296) to amend a number of definitions and provide for consequential amendments. The Regulations have effect for periods of account beginning on or after 1 January which are current on the date the Regulations are made and subsequent periods. Authority for this retrospective effect is provided by CTA 2010, s. 625(3). The regulations were made on 6 February 2018 and come into force on 28 February 2018.

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