# The Taxation of Regulatory Capital Securities Regulations 2013, Regulation 4: Regulatory capital securities treated as normal commercial loans


For the purposes of sections 158(1)(b) and 159(4)(b) of CTA 2010 and section 117(1)(a) of TCGA 1992, a regulatory capital security represents a normal commercial loan.

---
Source: https://www.legislation.gov.uk/ukdsi/2013/9780111106273/regulation/4 (the official version)
Page: https://openlegislation.uk/draft-taxation-of-regulatory-capital-securities-regulations-2013/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.