The Taxation of Regulatory Capital Securities (Amendment) Regulations 2015
Made: 16th December 2015
Coming into force: 1st January 2016
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Citation, commencement and effect
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Amendment of the Taxation of Regulatory Capital Securities Regulations 2013
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Transitional provisions
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Signed
David Evennett — Mel Stride — Two of the Lords Commissioners of Her Majesty’s Treasury — 16th December 2015
Explanatory note
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Footnotes
[^f00001]: 2012 c. 14.
[^f00002]: S.I. 2013/3209.
[^f00003]: 2015 c. 33.
[^f00004]: This instrument was made on 17th March 2015 by order of the Board of the Prudential Regulation Authority and can be found at http://www.prarulebook.co.uk/rulebook/Media/Get/4f24735c-d66e-4be7-aa93-6bb0d4c8d2c7/PRA_2015_26/pdf.
[^f00005]: OJ L12,17.1.2015, p.1.
[^f00006]: Section 465B was inserted by paragraph 52 of Schedule 7 to the Finance (No.2) Act 2015.
[^f00007]: Section 306A was inserted by paragraph 3 of Schedule 7 to the Finance (No.2) Act 2015.
[^f00008]: Part 5 of the Corporation Tax Act 2009 was relevantly amended by Schedule 7 to the Finance (No.2) Act 2015.
[^f00009]: Section 316 was substituted and section 318 was amended by paragraphs 10 and 12 respectively of Schedule 7 to the Finance (No 2) Act 2015.
Editorial notes
[^key-4d1c05b933eb69d47f31e7e3d1563c0d]: Regulations revoked (with effect in accordance with Sch. 20 paras. 10(a), 16, 17, 21 of the amending Act) by Finance Act 2019 (c. 1), Sch. 20 para. 1(2) (with Sch. 20 paras. 12-15)
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