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

HTML

Details

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

Published 27 October 2021