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鈥� regulatory capital instruments.
Documents
Details
HM Revenue and Customs has published this technical note to accompany the . 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
Updates to this page
Published 13 February 2014