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The Taxation of Regulatory Capital Securities Regulations 2013 (revoked)

S.I. 2013/3209 · Made 18 December 2013 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 12 February 2019.

Capital Gains Tax

Corporation Tax

Income Tax

Stamp Duty

Stamp Duty Reserve Tax

Made 18th December 2013

Coming into force 1st January 2014

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Annotations to the whole text

Textual amendments

F1

Regulations revoked (with effect in accordance with Sch. 20 paras. 10(a), 16, 17, 21 of the amending Act) by Finance Act 2019 (c. 1), Sch. 20 para. 1(1) (with Sch. 19 paras. 12-15)

Contents

  1. 1Citation, commencement and effect Repealed
  2. 2Regulatory capital securities Repealed
  3. 3Regulatory capital securities treated as loan relationships Repealed
  4. 3AAmounts recognised in equity Repealed
  5. 4Regulatory capital securities treated as normal commercial loans Repealed
  6. 5Treatment of payments Repealed
  7. 6Exception from duty to deduct income tax Repealed
  8. 7Exemption from stamp duties Repealed
  9. 8Anti-avoidance Repealed
  10. 9Duty to deduct from payments in respect of regulatory capital security Repealed
  11. 10Amendment of the Loan Relationship and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 Repealed
  12. 11Transitional provisions Repealed
  13. 12Repeals Repealed
  14. Signature
  15. Explanatory note

1Citation, commencement and effectF1

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2Regulatory capital securitiesF1

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3Regulatory capital securities treated as loan relationshipsF1

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3AAmounts recognised in equityF1

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4Regulatory capital securities treated as normal commercial loansF1

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5Treatment of paymentsF1

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6Exception from duty to deduct income taxF1

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7Exemption from stamp dutiesF1

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8Anti-avoidanceF1

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9Duty to deduct from payments in respect of regulatory capital securityF1

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10Amendment of the Loan Relationship and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004F1

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11Transitional provisionsF1

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12RepealsF1

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Signature

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Explanatory note

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