Policy paper

Hybrid and other mismatches: exemptions for regulatory capital

This Tax Information and Impact Note is about exemptions of certain hybrid capital and debt instruments issued by banks and insurers to their overseas associates.

From:
HM Revenue & Customs
Published
30 October 2019

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Hybrid and other mismatches: Exemptions for regulatory capital

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This Tax Information and Impact Note gives information about regulations that exempt certain hybrid capital and debt instruments issued by banks and insurers to their overseas associates from counteraction under the hybrids legislation.

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Published 30 October 2019

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