Policy paper: Draft legislation: Securitisation Companies (Application of Section 83(1) of the Finance Act 2005: Accounting Standards)(Amendment) Regulations 2016

HM Revenue and Customs has published draft regulations, together with a draft explanatory memorandum, for a period of consultation which will close on 16 November 2016.

A tax information and impact note has also been published.

Any comments on this draft should be made to Elizabeth Ward-Penny by Telephone: 03000 585876 or by email: elizabeth.ward-penny@hmrc.gsi.gov.uk.