Policy paper

Taxation of securitisations and insurance-linked securities

This Tax Information and Impact Note sets out a new HM Treasury power to make Stamp Duty and Stamp Duty Reserve Tax changes in relation to securitisation and insurance-linked securities arrangements.

From:
HM Revenue & Customs
Published
27 October 2021

Documents

Taxation of securitisations and insurance-linked securities

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Details

This measure introduces a聽power聽enabling聽HM聽Treasury聽to make聽Stamp Duty and Stamp Duty Reserve Tax (SDRT)聽changes聽in relation to securitisation and聽insurance-linked聽securities (ILS)聽arrangements by secondary legislation.

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Published 27 October 2021

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