Revenue eBrief No.102/23

24 April 2023

Securitisation Regulation: Notification of investment

The EU list of non-cooperative jurisdictions for tax purposes was updated on 21 February 2023. As a result, Tax and Duty Manual Part 38-03-30 - Securitisation Regulation: Notification of Investment (NOI) - has been updated as follows:

  • Example 1.2.2 has been updated as appropriate to reflect the current listing of relevant Annex II jurisdictions; and
  • Section 1.1 and Appendix 1 have been updated to reflect the change from the October list for reference.