{
  "url": "https://openlegislation.uk/draft-taxation-of-regulatory-capital-securities-amendment-regulations-2015",
  "json_url": "https://openlegislation.uk/draft-taxation-of-regulatory-capital-securities-amendment-regulations-2015.json",
  "id": "ukdsi/2015/9780111141144",
  "title": "The Taxation of Regulatory Capital Securities (Amendment) Regulations 2015",
  "short_title": "Taxation of Regulatory Capital Securities 2015",
  "long_title": "The Regulations amend the Taxation of Regulatory Capital Securities Regulations 2013 to make provision in relation to the taxation of new types of regulatory capital security issued to meet the requirements of the Commission Directive (EU) No 2009/138/EC and Commission Delegated Regulation (EU) No 2015/35 which impose new prudential requirements on financial institutions.",
  "citation": "Draft 2015, ISBN 9780111141144",
  "type": "ukdsi",
  "year": "2015",
  "number": "9780111141144",
  "version": "current",
  "date": null,
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/draft-taxation-of-regulatory-capital-securities-amendment-regulations-2015/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/draft-taxation-of-regulatory-capital-securities-amendment-regulations-2015/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Amendment of the Taxation of Regulatory Capital Securities Regulations 2013",
      "url": "https://openlegislation.uk/draft-taxation-of-regulatory-capital-securities-amendment-regulations-2015/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Transitional provisions",
      "url": "https://openlegislation.uk/draft-taxation-of-regulatory-capital-securities-amendment-regulations-2015/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/draft-taxation-of-regulatory-capital-securities-amendment-regulations-2015/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/draft-taxation-of-regulatory-capital-securities-amendment-regulations-2015/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2015-11-24",
      "size": 48707,
      "url": "https://openlegislation.uk/draft-taxation-of-regulatory-capital-securities-amendment-regulations-2015/pdf/ukdsi_9780111141144_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ukdsi/2015/9780111141144/pdfs/ukdsi_9780111141144_en.pdf"
    },
    {
      "title": "UK Draft Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2015-11-23",
      "size": 39315,
      "url": "https://openlegislation.uk/draft-taxation-of-regulatory-capital-securities-amendment-regulations-2015/pdf/ukdsiem_9780111141144_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ukdsi/2015/9780111141144/pdfs/ukdsiem_9780111141144_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2012/14",
      "title": "Finance Act 2012",
      "url": "https://openlegislation.uk/finance-act-2012",
      "provisions": [
        "section/221"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/draft-taxation-of-regulatory-capital-securities-amendment-regulations-2015/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/draft-taxation-of-regulatory-capital-securities-amendment-regulations-2015/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/draft-taxation-of-regulatory-capital-securities-amendment-regulations-2015/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2015/9780111141144",
    "retrieved_at": "2026-10-30T15:08:59.116030+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}