Policy paper

Non-Statutory Instrument secondary legislation: the Investment Manager (Investment Transactions) (Cryptoassets) Regulations 2022

Legislation to define ‘designated cryptoassets’ and include them in the list of investment transactions which qualify for the Investment Manager Exemption.

From:
HM Revenue & Customs
Published
20 December 2022

Documents

The Investment Manager (Investment Transactions) (Cryptoassets) Regulations 2022

PDF, 105 KB, 2 pages

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Details

Legislation to define ‘designated cryptoassets’ and include them in the list of investment transactions which qualify for the Investment Manager Exemption. This legislation applies to:

  • transactions entered into from tax year 2022 to 2023 onwards
  • accounting periods that include 19 December 2022 onwards
Published 20 December 2022

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