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The European Single Currency (Taxes) Regulations 1998
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- UK Statutory Instruments
- 1998 No. 3177
- PART IV
- Regulation 14
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Replacement of securities in a euroconversion
14.—(1) This regulation applies in a case where—
(a)there is an agreement for the sale of securities, and
(b)there is a euroconversion of the securities to which the agreement relates (“the old securities”), effected wholly or in part by the issue of new securities to replace them.
(2) The new securities which replace the old securities shall be regarded for the purposes of sections 727A(1), 730A(1) and 737A(1) of the Taxes Act, and section 263A(1)(1) of the 1992 Act, as similar securities in relation to the old securities.
(3) In paragraph (2) the reference to similar securities shall be construed in accordance with section 727A(4), 730B(4) or 737B(6), as the case may be.
(1)
Section 263A was inserted by section 80(4) of the Finance Act 1995.
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