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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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.

Updates to this page

Published 27 October 2021

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