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The Taxation of Regulatory Capital Securities Regulations 2013
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- UK Statutory Instruments
- 2013 No. 3209
- Regulation 6
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Exception from duty to deduct income tax
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6. The duty to deduct a sum representing income tax under section 874 (duty to deduct from certain payments of yearly interest) or section 889 (payments in respect of building society securities) of ITA 2007(1) does not apply to a payment in respect of a regulatory capital security.
(1)
2007 c. 3; sections 874 and 889 were amended by paragraphs 26 and 27 of Schedule 1 to the Finance Act 2008 (c. 9).
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