http://www.legislation.gov.uk/id/uksi/2013/3209

http://www.legislation.gov.uk/uksi/2013/3209/regulation/3

The Taxation of Regulatory Capital Securities Regulations 2013 (revoked)

en

CAPITAL GAINS TAX

CORPORATION TAX

INCOME TAX

STAMP DUTY

STAMP DUTY RESERVE TAX

Statute Law Database

2022-10-13

Expert Participation

2019-02-12

The Taxation of Regulatory Capital Securities Regulations 2013

Regulatory capital securities treated as loan relationshipsF13

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Annotations:

Amendments (Textual)

F1

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)