- Status
- In Force
What it defines
Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.
47 other provisions — procedural and definitional
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
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.