2013 No. 3209
The Taxation of Regulatory Capital Securities Regulations 2013 (revoked)F1
Made
Coming into force
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Citation, commencement and effectF11
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Regulatory capital securitiesF12
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Regulatory capital securities treated as loan relationshipsF13
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Amounts recognised in equityF13A
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Regulatory capital securities treated as normal commercial loansF14
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Treatment of paymentsF15
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Exception from duty to deduct income taxF16
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Exemption from stamp dutiesF17
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Anti-avoidanceF18
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Duty to deduct from payments in respect of regulatory capital securityF19
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Amendment of the Loan Relationship and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004F110
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Transitional provisionsF111
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RepealsF112
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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)