SI 2022/464 The Securitisation Companies and Qualifying Transformer Vehicles (Exemption from Stamp Duties) Regulations 2022

Published on: 27 April 2022

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Specialist Tax Statutory Instruments

Article summary

These Regulations provide an exemption from stamp duty and stamp duty reserve tax (SDRT) for the transfer of certain types of loan notes issued as part of securitisation and insurance-linked securities (ILS) arrangements.

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

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