{
  "url": "https://openlegislation.uk/european-single-currency-taxes-regulations-1998/regulation-24",
  "json_url": "https://openlegislation.uk/european-single-currency-taxes-regulations-1998/regulation-24.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/24",
  "kind": "regulation",
  "number": "24",
  "heading": "Interpretation",
  "text": "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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/3177/regulation/24",
    "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."
}