Finance Act 1999 (c. 16)

SCHEDULES

SCHEDULE 15 U.K. Stamp duty: bearer instruments

Modifications etc. (not altering text)

C1 Sch. 15 modified (27.7.1999 with effect as mentioned in s. 113(4) of 1999 c. 16) by 1988 c. 39, s. 143(4)(a) (as inserted (27.7.1999 with effect as mentioned in s. 113(4) of the amending Act) by 1999 c. 16, s. 113(3), Sch. 16 para. 11)

Part I U.K. Charging provisions

Meaning of “company”, “UK company” and “non-UK company” U.K.

11 U.K. In this Schedule—

• “company” includes any body of persons, corporate or unincorporate;

• “UK company” means a company that is formed or established in the United Kingdom; and

• “non-UK company” means a company that is not a UK company.