Revenue eBrief No. 208/22
09 December 2022
securitisation regulation: notification of investment
The EU list of non-cooperative jurisdictions for tax purposes was updated on 12 October 2022.
As a result of this Tax and Duty Manual Part 38-03-30 - Securitisation Regulation: Notification of investment - has been updated as follows:
- Further clarification has been provided on whether an investor is required to submit a Notification of Investment (NOI) in relation to an investment, and the deadline for submission of the NOI. Additional examples have been provided.
- Appendix 1 has been updated to include the list of relevant Annex II jurisdictions for the period from 3 March 2022 to 11 October 2022.