This article analyses the amendments made to Italian law no. 130 of 30 April 1999 on receivables securitisation (Law 130) by article 1, paragraphs 214 and 215 of Italian law no. 178 of 30 December 2020 (2021 Budget Law), pursuant to which the scope of Law 130 was broadened and the interpretation of paragraph 4 of article 7.1 of Law 130 was clarified.
The amendments introduced by 2021 Budget Law are: