4U.K.In section 1015 of CTA 2010 (meaning of “special securities”) after subsection (1) insert—
“(1A)But hybrid capital instruments (within the meaning of section 475C of CTA 2009) are not special securities by reason of meeting condition E.”
4U.K.In section 1015 of CTA 2010 (meaning of “special securities”) after subsection (1) insert—
“(1A)But hybrid capital instruments (within the meaning of section 475C of CTA 2009) are not special securities by reason of meeting condition E.”