http://www.legislation.gov.uk/uksi/2013/3209/regulation/7/made
The Taxation of Regulatory Capital Securities Regulations 2013
en
King's Printer of Acts of Parliament
2016-07-14
CAPITAL GAINS TAX
CORPORATION TAX
INCOME TAX
STAMP DUTY
STAMP DUTY RESERVE TAX
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.
The Taxation of Regulatory Capital Securities Regulations 2013
Exemption from stamp duties7
A transfer of a regulatory capital security is exempt from all stamp duties.