SCHEDULES
C1 SCHEDULE 15 Stamp duty: bearer instruments
Annotations:
Modifications etc. (not altering text)
Part I Charging provisions
Meaning of “bearer instrument”
3
In this Schedule “bearer instrument” means—
a
a marketable security transferable by delivery;
b
a share warrant or stock certificate to bearer or instrument to bearer (by whatever name called) having the like effect as such a warrant or certificate;
c
a deposit certificate to bearer;
d
any other instrument to bearer by means of which stock can be transferred; or
e
an instrument issued by a non-UK company that is a bearer instrument by usage.
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)