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.