# The European Single Currency (Taxes) (Amendment) Regulations 2002, Regulation 3: Amendment of regulation 2


In regulation 2(1)—
(a) omit the definition of “long-term capital asset” and “long-term capital liability”;
(b) omit the definition of “qualifying contract”;
(c) in the definition of “relevant asset” for “a long-term capital asset, a long-term capital liability, an option, a qualifying contract” substitute “an option”.

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Source: https://www.legislation.gov.uk/uksi/2002/1971/regulation/3 (the official version)
Page: https://openlegislation.uk/european-single-currency-taxes-amendment-regulations-2002/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.