Policy paper

Corporation Tax: securitisation and annual payments

This tax information and impact note applies to securitisation companies and persons who have transactions with such companies.

• From: HM Revenue & Customs
• Published: 16 March 2016

Documents

Corporation Tax: securitisation and annual payments

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This measure amends HM Treasury바카라 사이트™s existing power to make regulations concerning the taxation of securitisation companies. This will permit changes to clarify that 바카라 사이트˜residual payments바카라 사이트™ made by securitisation companies will not be treated as annual payments, and so can be paid without withholding tax.

Published 16 March 2016