# The European Single Currency (Taxes) Regulations 1998, Regulation 20: 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;
“stock lending arrangement”, “borrower” and “lender” have the meanings given by section 263B(1) of the 1992 Act.

---
Source: https://www.legislation.gov.uk/uksi/1998/3177/regulation/20 (the official version)
Page: https://openlegislation.uk/european-single-currency-taxes-regulations-1998/regulation-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.