Point in time view as at 27/07/1999.
Finance Act 1999, Paragraph 5 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
5U.K.In the case of—
(a)a deposit certificate in respect of stock of a single non-UK company, or
(b)an instrument issued by a non-UK company that is a bearer instrument by usage (and is not otherwise within the definition of “bearer instrument” in paragraph 3),
the duty is 0.2% of the market value of the stock constituted by or transferable by means of the instrument.
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