Ireland - Amendments to the Securitization Regime
- J. Hannigan
- Derivatives & Financial Instruments, 2011 (Volume 13), No 3
- 16 May 2011
Finance Act 2011 introduced a number of changes to Ireland’s securitization regime. Specifically, it expands the range of assets which may be securitized in an Irish securitization vehicle. It also introduces a specific interest deduction restriction for certain profit participating interest and swap payments in limited circumstances.