Following the update of the EU list of non-cooperative jurisdictions in October 2022, Revenue has updated the Tax and Duty Manual for Securitisation Regulation: notification of investment. The updated guidance provides further clarification on whether an investor is required to submit a Notification of Investment (NOI) in relation to certain investments and the deadline for submission of the NOI. Revenue has also provided additional examples.
Appendix 1 of the manual has been updated to include the list of relevant Annex II jurisdictions for the period 3 March 2022 to 11 October 2022. The list of non-cooperative jurisdictions from 12 October 2022 onwards is available on the Revenue website.