Revenue eBrief No. 082/25
15 April 2025
Securitisation Regulation: Notification of Investment
The EU list of non-cooperative jurisdictions for tax purposes was updated on 28 February 2025.
Tax and Duty Manual Part 38-03-30 - Securitisation Regulation: Notification of Investment (NOI) has been updated in Section 1.1 and Appendix 1 to reflect the changes from the October 2024 list.