Revenue eBrief No. 058/24

01 March 2024

Securitisation Regulation: Notification of Investment

The EU list of non-cooperative jurisdictions for tax purposes was updated on 26 February 2024. 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 October 2023 list, and
  • Example 4 has been updated as appropriate to reflect the current listing of relevant Annex II jurisdictions.