{
  "url": "https://openlegislation.uk/draft-taxation-of-regulatory-capital-securities-regulations-2013",
  "json_url": "https://openlegislation.uk/draft-taxation-of-regulatory-capital-securities-regulations-2013.json",
  "id": "ukdsi/2013/9780111106273",
  "title": "The Taxation of Regulatory Capital Securities Regulations 2013",
  "short_title": "Taxation of Regulatory Capital Securities 2013",
  "long_title": "These Regulations 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 36/2013 (OJ L 176/338, 27.6.13) and Commission Regulation (EU) No 575/2013 (OJ L 176/1, 27.6.13) which impose new prudential requirements on financial institutions.",
  "citation": "Draft 2013, ISBN 9780111106273",
  "type": "ukdsi",
  "year": "2013",
  "number": "9780111106273",
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      "url": "https://openlegislation.uk/draft-taxation-of-regulatory-capital-securities-regulations-2013/regulation-1",
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      "heading": "Regulatory capital securities",
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      "heading": "Regulatory capital securities treated as loan relationships",
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      "path": "regulation/4",
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      "heading": "Regulatory capital securities treated as normal commercial loans",
      "url": "https://openlegislation.uk/draft-taxation-of-regulatory-capital-securities-regulations-2013/regulation-4",
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      "path": "regulation/5",
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    {
      "path": "regulation/6",
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      "heading": "Exception from duty to deduct income tax",
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      "path": "regulation/7",
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      "heading": "Exemption from stamp duties",
      "url": "https://openlegislation.uk/draft-taxation-of-regulatory-capital-securities-regulations-2013/regulation-7",
      "extent": null,
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      "path": "regulation/8",
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      "heading": "Anti-avoidance",
      "url": "https://openlegislation.uk/draft-taxation-of-regulatory-capital-securities-regulations-2013/regulation-8",
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      "path": "regulation/9",
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      "heading": "Duty to deduct from payments in respect of regulatory capital security",
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      "path": "regulation/10",
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      "number": "10",
      "heading": "Amendment of the Loan Relationship and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004",
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