The Taxation of Regulatory Capital Securities Regulations 2013 (revoked)
These Regulations make provision in relation to the taxation of new types of regulatory capital security issued to meet the requirements of the Commission Directive (EU) No 36/2013 (OJ L 176/338, 27.6.13) and Commission Regulation (EU) No 575/2013 (OJ L 176/1, 27.6.13) which impose new prudential requirements on financial institutions.
Lifecycle
Department
Made
18 Dec 2013
—
In force
01 Jan 2014
Enabling power
A draft of this instrument was laid before and approved by a resolution of the House of Commons in accordance with section 221(6) of the Finance Act 2012.
DocumentsOpen on legislation.gov.uk →