Tuesday, March 15, 2011

Expansion of Irish Section 110 Regime to include Aircraft Assets

The Finance Bill 2011 (the “Finance Bill”) was published by the Irish Minister for Finance on 21 January 2011. The Bill proposes a number of amendments to Ireland’s structured finance and securitisation framework, which is contained in Section 110 of the Taxes Consolidation Act 1997 (“Section 110”). It is expected that the Finance Bill will be signed into law over the......

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