Finance Act 2019 (c. 1)

SCHEDULES

SCHEDULE 20 Taxation of hybrid capital instruments

PART 1 Revocation of special rules for regulatory capital securities

1 (1) The Taxation of Regulatory Capital Securities Regulations 2013 (S.I. 2013/3209) are revoked.

(2) In consequence of the revocation made by sub-paragraph (1), the Taxation of Regulatory Capital Securities (Amendment) Regulations 2015 (S.I. 2015/2056) are revoked.