»Ê¹ÚÌåÓýapp

Other types of securitisation company

»Ê¹ÚÌåÓýapp Taxation of Securitisation Companies Regulations 2006 apply to companies involved in the securitisation of financial assets. Other regulations have been or may be made in relation to other types of securitisation.

Insurance securitisations

»Ê¹ÚÌåÓýapp Taxation of Insurance Securitisation Companies Regulations 2007 (SI2007/3402) apply with effect from periods of account beginning on 1 January 2007 and current on 4 December 2007. »Ê¹ÚÌåÓýapp regulations ensure that an ‘insurance special purpose vehicleâ€� (ISPV), as defined by Financial Conduct Authority rules, which is part of a capital market arrangement, is taxed on a similar basis to a securitisation company within the 2006 regulations. See the Life Assurance Manual and the General Insurance Manual for more details.