# The Taxation of Regulatory Capital Securities Regulations 2013 (revoked)

S.I. 2013/3209 · made 18 December 2013 · revised to 12 February 2019

PDFs: Printed copy https://openlegislation.uk/taxation-of-regulatory-capital-securities-regulations-2013-revoked/pdf/uksi_20133209_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/taxation-of-regulatory-capital-securities-regulations-2013-revoked/pdf/uksiem_20133209_en.pdf

## Introductory text

Capital Gains Tax
Corporation Tax
Income Tax
Stamp Duty
Stamp Duty Reserve Tax
Made 18th December 2013
Coming into force 1st January 2014
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 1 Citation, commencement and effect

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 2 Regulatory capital securities

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 3 Regulatory capital securities treated as loan relationships

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 3A Amounts recognised in equity

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 4 Regulatory capital securities treated as normal commercial loans

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 5 Treatment of payments

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 6 Exception from duty to deduct income tax

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 7 Exemption from stamp duties

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 8 Anti-avoidance

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 9 Duty to deduct from payments in respect of regulatory capital security

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 11 Transitional provisions

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 12 Repeals

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## Signature

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## Explanatory note

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

---
Source: https://www.legislation.gov.uk/uksi/2013/3209 (the official version)
Page: https://openlegislation.uk/taxation-of-regulatory-capital-securities-regulations-2013-revoked
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.