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The Taxation of Regulatory Capital Securities Regulations 2013
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- UK Statutory Instruments
- 2013 No. 3209
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3.Regulatory capital securities treated as loan relationships
4.Regulatory capital securities treated as normal commercial loans
9.Duty to deduct from payments in respect of regulatory capital security
10.Amendment of the Loan Relationship and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004
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