Revenue eBrief No. 241/23
15 November 2023
Securitisation Regulation: Notification of Investment
The EU list of non-cooperative jurisdictions for tax purposes was updated on 23 October 2023. As a result, Tax and Duty Manual (TDM) Part 38-03-30 - Securitisation Regulation: Notification of Investment (NOI) - has been updated as follows:
- Section 1.1 and Appendix 1 have been updated to reflect the change from the February 2023 list,
- Example 4 has been updated as appropriate to reflect the current listing of relevant Annex II jurisdictions, and
- Links to the relevant Official Journals of the European Union have been added to the TDM.