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Stamp duty on insurance linked securities

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The government is consulting on a number of aspects of securitisation companies including the stamp duty treatment of insurance linked securities. Fundamental features of many insurance linked securities mean they are likely to fall outside the loan capital exemption. Providing a new stamp duty exemption would be timely for the UK insurance linked securities market following the Lloyd’s insurance market’s recent sponsorship of London Bridge Risk PCC. A simple and attractive tax regime for UK issued insurance linked securities would help in attracting new investment to the UK insurance industry.

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