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Regulation 13 Interpretation

Original text. Later amendments are not shown.

In this Part of these Regulations—

  • “capital payment” means any payment on the euroconversion of securities other than any interest, dividend or other annual payment payable in respect of the securities;

  • “original owner” and “interim holder” shall be construed in accordance with section 730A(1)f1 of the Taxes Act;

  • “transferor” shall be construed in accordance with sections 727A(1) and 737A(1)f2 of the Taxes Act.

Annotations

Footnotes

f1

Sections 730A and 730B were inserted by section 80(1) of the Finance Act 1995.

f2

Section 727A was inserted by section 79(1) of the Finance Act 1995, and sections 737A to 737C were inserted by section 122 of the Finance Act 1994.