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Legislation Defining “Designated Cryptoassets”, Published By HMRC.

HMRC have made secondary legislation to define “designated cryptoassets” via a Non-Statutory Instrument and include them in the list of investment which qualify for the Investment Manager Exemption.

This legislation applies to transactions entered from tax year 2022-2023 onwards; and accounting periods that include 19 December 2022 onwards.


If you require assistance in relation to the above and/or would like to discuss anything further, please do not hesitate to contact or your usual A.C.T. contact.


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