{
  "url": "https://openlegislation.uk/european-single-currency-taxes-regulations-1998/regulation-32",
  "json_url": "https://openlegislation.uk/european-single-currency-taxes-regulations-1998/regulation-32.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/32",
  "kind": "regulation",
  "number": "32",
  "heading": "Disapplication of accrued income provisions in respect of an exchange or conversion of securities resulting from a euroconversion",
  "text": "An exchange or conversion of securities that arises solely as a result of actions to effect a euroconversion of those securities shall not constitute, or be treated as, a transfer of those securities for the purposes of the accrued income provisions.",
  "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/32",
    "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."
}