http://www.legislation.gov.uk/uksi/2015/2056/contents

The Taxation of Regulatory Capital Securities (Amendment) Regulations 2015

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en

Statute Law Database

2021-10-20

CAPITAL GAINS TAX

CORPORATION TAX

INCOME TAX

STAMP DUTY

STAMP DUTY RESERVE TAX

2016-01-01

The Regulations amend the Taxation of Regulatory Capital Securities Regulations 2013 to make provision in relation to the taxation of new types of regulatory capital security issued to meet the requirements of the Commission Directive (EU) No 2009/138/EC and Commission Delegated Regulation (EU) No 2015/35 which impose new prudential requirements on financial institutions.