The Taxation of Regulatory Capital Securities Regulations 2013
1Citation, commencement and effect
2Regulatory capital securities
3Regulatory capital securities treated as loan relationships
4Regulatory capital securities treated as normal commercial loans
5Treatment of payments
6Exception from duty to deduct income tax
7Exemption from stamp duties
8Anti-avoidance
9Duty to deduct from payments in respect of regulatory capital security
10Amendment of the Loan Relationship and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004
11Transitional provisions
12Repeals

2013 No. 3209

Capital Gains Tax
Corporation Tax
Income Tax
Stamp Duty
Stamp Duty Reserve Tax

The Taxation of Regulatory Capital Securities Regulations 2013

Made

Coming into force

The Treasury make the following Regulations in exercise of the powers conferred by section 221 of the Finance Act 20121.

A draft of this instrument was laid before and approved by a resolution of the House of Commons in accordance with section 221(6) of the Finance Act 2012.