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The Taxation of Regulatory Capital Securities Regulations 2013
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Statutory Instruments
2013 No. 3209
Capital Gains Tax
Corporation Tax
Income Tax
Stamp Duty
Stamp Duty Reserve Tax
The Taxation of Regulatory Capital Securities Regulations 2013
Made
18th December 2013
Coming into force
1st January 2014
The Treasury make the following Regulations in exercise of the powers conferred by section 221 of the Finance Act 2012(1).
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.
(1)
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