Section 39 Real estate investment trusts: UK REITs which invest in other UK REITs
Section 40 Corporation tax relief for employee share acquisitions etc
Section 41 Derivative contracts: property total return swaps etc
Section 42 Corporation tax: tax mismatch schemes
Section 43 Tier two capital
Section 44 Financing costs and income: group treasury companies
Section 45 Condition for company to be an “investment trust”
Section 46 Community amateur sports clubs

Section 43 | Tier two capital

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

F1
S. 43 repealed (with effect in accordance with reg. 1(2)(3) of the amending S.I.) by The Taxation of Regulatory Capital Securities Regulations 2013 (S.I. 2013/3209), regs. 1(1), 12(b)