# The European Single Currency (Taxes) Regulations 1998, Regulation 4: Interpretation


References in this Part of these Regulations to a euroconversion in relation to shares and other securities of a company (“the original shares and other securities”) are references to a euroconversion that is effected solely by the issue of shares and other securities in replacement of the original shares and other securities.

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Source: https://www.legislation.gov.uk/uksi/1998/3177/regulation/4 (the official version)
Page: https://openlegislation.uk/european-single-currency-taxes-regulations-1998/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.