{
  "url": "https://openlegislation.uk/european-single-currency-taxes-regulations-1998/regulation-13",
  "json_url": "https://openlegislation.uk/european-single-currency-taxes-regulations-1998/regulation-13.json",
  "legislation": "uksi/1998/3177",
  "legislation_title": "The European Single Currency (Taxes) Regulations 1998",
  "legislation_url": "https://openlegislation.uk/european-single-currency-taxes-regulations-1998",
  "path": "regulation/13",
  "kind": "regulation",
  "number": "13",
  "heading": "Interpretation",
  "text": "In this Part of these Regulations—\n“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;\n“original owner” and “interim holder” shall be construed in accordance with section 730A(1) of the Taxes Act;\n“transferor” shall be construed in accordance with sections 727A(1) and 737A(1) of the Taxes Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Sections 730A and 730B were inserted by section 80(1) of the Finance Act 1995."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/3177/regulation/13",
    "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."
}