Revenue eBrief No. 264/24

24 October 2024

Securitisation Regulation: Notification of Investment

The EU list of non-cooperative jurisdictions for tax purposes was updated on 18 October 2024.

Tax and Duty Manual Part 38-03-30  - Securitisation Regulation: Notification of Investment (NOI) has been updated in Section 1.1 and Appendix 1 to reflect the changes from the February 2024 list.