Corporation Tax Act 2010

F1164ALoan forming part of tier two capitalU.K.
This section has no associated Explanatory Notes

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Textual Amendments

F1S. 164A repealed (with effect in accordance with reg. 1(2)(3) of the amending S.I.) by The Taxation of Regulatory Capital Securities Regulations 2013 (S.I. 2013/3209), regs. 1(1), 12(a)(ii)

Modifications etc. (not altering text)

C1Pt. 5 excluded (with effect in accordance with Sch. 18 para. 63 of the amending Act) by Finance Act 2016 (c. 24), Sch. 18 para. 20(5)