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The Taxation of Regulatory Capital Securities Regulations 2013 (revoked)

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Regulatory capital securities treated as loan relationshipsU.K.

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F13.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Regulations 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)

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