Section 1Citation, commencement and effect
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資料由法律人 LawPlayer整理提供·UK legislation / curated by LawPlayer from legislation.gov.uk
Statutory InstrumentNot in force
The Taxation of Regulatory Capital Securities Regulations 2013 (revoked)
Section 2Regulatory capital securities
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Section 3Regulatory capital securities treated as loan relationships
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Section 3AAmounts recognised in equity
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Section 4Regulatory capital securities treated as normal commercial loans
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Section 5Treatment of payments
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Section 6Exception from duty to deduct income tax
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Section 7Exemption from stamp duties
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Section 8Anti-avoidance
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Section 9Duty to deduct from payments in respect of regulatory capital security
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Section 10Amendment of the Loan Relationship and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004
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Section 11Transitional provisions
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Section 12Repeals
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13 sections
Cite this legislation
The Taxation of Regulatory Capital Securities Regulations 2013 (revoked) (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2013-3209
Contains public sector information licensed under the Open Government Licence v3.0.
本頁資料來源：legislation.gov.uk (The National Archives)·整理提供：法律人 LawPlayer· lawplayer.com