2013 No. 3209
Capital Gains Tax
Corporation Tax
Income Tax
Stamp Duty
Stamp Duty Reserve Tax
The Taxation of Regulatory Capital Securities Regulations 2013 (revoked)
Regulations revoked (with effect in accordance with Sch. 20 paras. 10(a), 16, 17, 21 of the amending Act) by Finance Act 2019 (c. 1), Sch. 20 para. 1(1) (with Sch. 19 paras. 12-15)
Made 18th December 2013
Coming into force 1st January 2014

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