# The European Single Currency (Taxes) Regulations 1998, Regulation 13: Interpretation


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

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Source: https://www.legislation.gov.uk/uksi/1998/3177/regulation/13 (the official version)
Page: https://openlegislation.uk/european-single-currency-taxes-regulations-1998/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.