Revenue eBrief No. 077/26

Tax and Duty Manual Part 38-03-30 Securitisation Regulation: Notification of Investment (NOI) has been updated as follows:

Section 1.1 and Appendix 1 have been amended to reflect the most recent publication on 6 March 2026 of the Annex II jurisdictions in the EU list of non-cooperative jurisdictions, for the reason of operating a harmful tax regime. The list of jurisdictions is unchanged since 28 February 2025.

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