The Taxation of Regulatory Capital Securities Regulations 2013

Statutory instruments 3209 2013

Format:

Corporate Author:

Great Britain

Publisher:

TSO (The Stationery Office)

Enabling power: Finance Act 2012, s. 221. Issued: 24.12.2013. Made: 18.12.2013. Laid: -. Coming into force: 01.01.2014. Effect: S.I. 2004/3256 amended and 2010 c.4; 2013 c.29 partially repealed. Territorial extent and classification: E/W/S/NI. General. Supersedes draft SI (ISBN 9780111106273) issued 27/11/13. EC note: Make provision in relation to taxation of new types of regulatory capital security issued to meet the requirements of Commission Directive (EU) 26/2013 and Regulation (EU) 575/2013 which impose new prudential requirements on financial institutions.