Policy paper

Revenue and Customs Brief 24 (2014): special securities - provisions of the Corporation Tax distributions rules

Changes to HM Revenue and Customs policy on 'special securities' that apply to the bail-in provisions of the Special Resolution Regime.



Revenue and Customs Brief is a bulletin giving information on developments and changes of interest. They are used to announce changes in policy or to set out the legal background to an issue and have a 6 month life span.

Published 19 June 2014