# The European Single Currency (Taxes) Regulations 1998, Regulation 31: Interpretation


In this Part of these Regulations—
“the accrued amount” has the meaning given by section 713(4) of the Taxes Act;
“the accrued income provisions” means sections 710 to 728 of the Taxes Act;
“interest period” shall be construed in accordance with section 711(3) and (4) of the Taxes Act except that, where securities are issued on an exchange of securities to which regulation 32 (exchange of securities resulting from euroconversion) applies, paragraph (a) of section 711(3) of that Act (commencement of interest period) shall have effect for the purposes of regulation 33 as if the reference in that paragraph to the day following that on which securities are issued were a reference to the day on which they are issued;
“the rebate amount” has the meaning given by section 713(5) of the Taxes Act;
“securities” has the meaning given by section 710(2) to (4) of the Taxes Act;
“transfer” in relation to a transfer of securities has the meaning given by subsection (5), read with subsection (13), of section 710 of the Taxes Act.

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Source: https://www.legislation.gov.uk/uksi/1998/3177/regulation/31 (the official version)
Page: https://openlegislation.uk/european-single-currency-taxes-regulations-1998/regulation-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.