Reform of the taxation of securitisation companies

This consultation seeks views on making changes to clarify and/or reform certain aspects of:

• the taxation of securitisation companies, as set out in the Taxation of Securitisation Companies Regulations (Statutory Instrument 2006/3296)
• the Stamp Duty loan capital exemption (section 79 Finance Act 1986) as it applies to securitisations and to insurance-linked securities

This consultation will be of particular interest to taxpayers, investors, advisers and tax professionals concerned with securitisations or insurance-linked securities.