The European Single Currency (Taxes) Regulations 1998

s.001

Citation and commencement

s.002

Interpretation

s.003

Definition of euroconversion

s.004

Interpretation

s.005

Trading companies

s.006

Investment companies and insurance companies—deemed expenses of management

s.007

Deferral of unrealised gains

s.008

Interest rate contracts (including options)—change in rate of interest

s.009

Currency contracts (including options)—change in rate of interest

s.010

Currency contracts (including options)—conversion into euro

s.011

Debt contracts (including options)—conversion into euro

s.012

Exchange or conversion of relevant discounted securities

s.013

Interpretation

s.014

Replacement of securities in a euroconversion

s.015

Payment or benefit received by interim holder on euroconversion

s.016

Payment deemed to be made by interim holder on euroconversion

s.017

Renominalisation resulting in new minimum denomination in which securities can be held or traded

s.018

Payment made or deemed to be made by interim holder in respect of euroconversion—chargeable gains consequences

s.019

Euroconversion—loan relationships consequences

s.020

Interpretation

s.021

Deemed capital payment

s.022

Renominalisation resulting in new minimum amount in which securities can be held or traded

s.023

Payment made by borrower to lender in respect of euroconversion—chargeable gains consequences

s.024

Interpretation

s.025

Replacement of stock in a euroconversion

s.026

Replacement of chargeable securities in a euroconversion

s.027

Payment or benefit received by transferee of stock on euroconversion

s.028

Payment or benefit received by transferee of chargeable securities on euroconversion

s.029

Renominalisation resulting in new minimum denomination in which stock can be held or traded

s.030

Renominalisation resulting in new minimum denomination in which chargeable securities can be held or traded

s.031

Interpretation

s.032

Disapplication of accrued income provisions in respect of an exchange or conversion of securities resulting from a euroconversion

s.033

Disapplication of variable interest rate provision in certain circumstances

s.034

Calculation of accrued amount or rebate amount in the event of a euroconversion of securities

s.035

Treatment of capital sum receivable on euroconversion of securities

s.036

Equation of holding of non-sterling currency with new euro holding on euroconversion

s.037

Equation of debt (other than a debt on a security) on euroconversion

s.038

Derivatives over assets the subject of euroconversion

s.039

Cash payments received on euroconversion of securities

s.040

Replacement of currency used in accounts of controlled foreign company by euro

s.041

Introductory

s.042

Period for determining validity of elections

s.043

Existing election for ecu or participating currencies

s.044

Treatment of existing part trade elections in participating currencies

s.045

Election for whole trade where part trade election already exists

s.046

Determination of rate of exchange where part trade election replaced by whole trade election or combined part trade election

s.047

Part trade elections for new part trades