UK: The Taxation of Securitisation Companies (Amendment) Regulations 2018

The Taxation of Securitisation Companies (Amendment) Regulations 2018 were laid before Parliament today come into force on 28 February: see here. The explanatory memorandum (here, pdf) accompanying the Regulations explains their purpose: to make provision for specific areas of uncertainty over the appropriate tax treatment of securitisation companies, through amendments to the existing Taxation of Securitisation Companies Regulations 2006.