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Ireland - Amendments to the Securitization Regime

Country:
Ireland
Author:
J. Hannigan
Issue:
Derivatives & Financial Instruments, 2011 (Volume 13), No 3
Published:
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.
 
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