{
  "url": "https://openlegislation.uk/european-single-currency-taxes-regulations-1998",
  "json_url": "https://openlegislation.uk/european-single-currency-taxes-regulations-1998.json",
  "id": "uksi/1998/3177",
  "title": "The European Single Currency (Taxes) Regulations 1998",
  "short_title": "European Single Currency (Taxes) 1998",
  "long_title": "These Regulations modify the application of provisions of the Taxes Acts so as to cater for the proposed adoption of the single currency (“the euro”) by member States other than the United Kingdom from 1st January 1999 in accordance with the Treaty establishing the European Community.",
  "citation": "S.I. 1998/3177",
  "type": "uksi",
  "year": "1998",
  "number": "3177",
  "version": "current",
  "date": "1998-12-17",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 13,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/european-single-currency-taxes-regulations-1998/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
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      "number": "I",
      "heading": "INTRODUCTORY",
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      "extent": null,
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    },
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      "heading": "Citation and commencement",
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      "path": "regulation/3",
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      "heading": "Definition of euroconversion",
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    {
      "path": "part/II",
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      "number": "II",
      "heading": "DEDUCTIBILITY OF COSTS OF EUROCONVERSION OF SHARES AND OTHER SECURITIES",
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      "heading": "EXCHANGE GAINS AND LOSSES, INTEREST RATE AND CURRENCY CONTRACTS AND OPTIONS, DEBT CONTRACTS AND OPTIONS, AND RELEVANT DISCOUNTED SECURITIES",
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      "path": "part/VI",
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    "source_url": "https://www.legislation.gov.uk/uksi/1998/3177",
    "retrieved_at": "2026-10-29T11:12:29.943459+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}