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 III U.K. Supplementary provisions

Penalty for false statement U.K.

26 U.K.An instrument in respect of which duty is chargeable under paragraph 2 of this Schedule which—

(a) has been stampedad valorem, or

(b) has been stamped with a stamp indicating that it is chargeable with a fixed duty under paragraph 6 (instrument in substitution for one stampedad valorem) and has been stamped under that paragraph,

shall be treated as duly stamped for all purposes other than paragraph 25.