{
  "url": "https://openlegislation.uk/draft-taxation-of-regulatory-capital-securities-regulations-2013/regulation-12",
  "json_url": "https://openlegislation.uk/draft-taxation-of-regulatory-capital-securities-regulations-2013/regulation-12.json",
  "legislation": "ukdsi/2013/9780111106273",
  "legislation_title": "The Taxation of Regulatory Capital Securities Regulations 2013",
  "legislation_url": "https://openlegislation.uk/draft-taxation-of-regulatory-capital-securities-regulations-2013",
  "path": "regulation/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Repeals",
  "text": "The following provisions are repealed—\n(a) in CTA 2010—\n(i) section 162(1A) (meaning of “normal commercial loan”),\n(ii) section 164A (loan forming part of tier two capital),\n(iii) section 1029(1)(ca) (overview), and\n(iv) section 1032A (payment in respect of tier two capital), and the heading “tier two capital” immediately before that section, and\n(b) in the Finance Act 2013, section 43 (tier two capital).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Sections 162(1A), 164A, 1029(1)(ca) and 1032A of CTA 2010 were inserted by section 43 of the Finance Act 2013 (c. 29)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2013/9780111106273/regulation/12",
    "retrieved_at": "2026-10-30T15:14:32.678605+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."
}