The Taxation of Regulatory Capital Securities Regulations 2013

1. Introductory Text

2. 1. Citation, commencement and effect

3. 2. Regulatory capital securities

4. 3. Regulatory capital securities treated as loan relationships

5. 4. Regulatory capital securities treated as normal commercial loans

6. 5. Treatment of payments

7. 6. Exception from duty to deduct income tax

8. 7. Exemption from stamp duties

9. 8. Anti-avoidance

10. 9. Duty to deduct from payments in respect of regulatory capital security

11. 10. Amendment of the Loan Relationship and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004

12. 11. Transitional provisions

13. 12. Repeals

14. Signature

15. Explanatory Note