Proposed legislative changes to make provision for the tax treatment of financial institutions’ regulatory capital instruments.
PDF, 81.2KB, 14 pages
HM Revenue and Customs has published this technical note to accompany the Taxation of Regulatory Capital Securities Regulations 2013 on the Legislation website. It replaces the previous technical note
of 16 July 2013 and takes into account consultation responses.
Contact point for further details: Nicola Rass or Fiona Hay.
Alternatively please send written comments to Nicola Rass or Fiona Hay at:
HM Revenue and Customs
100 Parliament Street
Don’t include personal or financial information like your National Insurance number or credit card details.
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