The Taxation of Regulatory Capital Securities Regulations 2013 (revoked)

1. Introductory Text

2. 1. Citation, commencement and effect

3. 2. Regulatory capital securities

4. 3. Regulatory capital securities treated as loan relationships

5. 3A. Amounts recognised in equity

6. 4. Regulatory capital securities treated as normal commercial loans

7. 5. Treatment of payments

8. 6. Exception from duty to deduct income tax

9. 7. Exemption from stamp duties

10. 8. Anti-avoidance

11. 9. Duty to deduct from payments in respect of regulatory capital security

12. 10. Amendment of the Loan Relationship and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004

13. 11. Transitional provisions

14. 12. Repeals

15. Signature

16. Explanatory Note