Policy paper

Draft legislation: the taxation of regulatory capital securities regulations 2013

Proposed legislative changes to make provision for the tax treatment of financial institutions’ regulatory capital instruments.

Documents

Details

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
CTISA FPST
Room 3c06
100 Parliament Street
London
SW1A 2BQ

Published 13 February 2014