Non-Statutory Instrument secondary legislation: the Investment Manager (Investment Transactions) (Cryptoassets) Regulations 2022

Published on: 21 December 2022

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Specialist Tax Regulatory Materials

Article summary

HMRC has published a non-statutory instrument to legislate the definition of ‘designated cryptoassets’ and include them in the list of investment transactions which qualify for the Investment Manager Exemption.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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