# The Taxation of Regulatory Capital Securities Regulations 2013, Regulation 9: Duty to deduct from payments in respect of regulatory capital security


The following sections of ITA 2007 do not apply to a payment in respect of a regulatory capital security—
(a) section 878 (interest paid by banks), and
(b) section 885 (authorised persons dealing in financial instruments).

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Source: https://www.legislation.gov.uk/ukdsi/2013/9780111106273/regulation/9 (the official version)
Page: https://openlegislation.uk/draft-taxation-of-regulatory-capital-securities-regulations-2013/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.