MT · S.L. 123.128
Securitisation Transactions (S.L. 123.128)
Sommaire
- Art. 1 Citation.
- Art. 2 Interpretation. Cap. 484.
- Art. 3 Time whenincome of securitisation vehicle becomes taxable.
- Art. 4 Allowable deductions.
- Art. 5 Deduction only to be allowed once.
- Art. 6 Amounts deemed to be income in the hands of the originator or assignor.
- Art. 7 Accounting issues.
- Art. 8 Restriction of group relief.
- Art. 9 Anti-abuse.