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Email On 14 October 2009, the UK government announced a major change to the UK tax legislation covering the buy-back of debts. This change is effective from 14 October 2009, and could therefore affect transactions which are currently being arranged or undertaken. https://www.cadwalader.com/resources/clients-friends-memos/debt-buy-backs---uk-taxation-change-as-of-14-october-2009