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Finance Act 1999
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- UK Public General Acts
- 1999 c. 16
- SCHEDULE 15
- Part I
- Charge on issue of...
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Changes over time for: Cross Heading: Charge on issue of instrument
Version Superseded: 22/02/2024
Alternative versions:
- 27/07/1999- Amendment
- 06/04/2010
Point in time - 22/02/2024- Amendment
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Point in time view as at 06/04/2010.
Changes to legislation:
Finance Act 1999, Cross Heading: Charge on issue of instrument is up to date with all changes known to be in force on or before 04 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.
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Charge on issue of instrumentU.K.
1(1)Stamp duty is chargeable—U.K.
(a)on the issue of a bearer instrument in the United Kingdom, and
(b)on the issue of a bearer instrument outside the United Kingdom by or on behalf of a UK company.
(2)This is subject to the exemptions in Part II of this Schedule.
Modifications etc. (not altering text)
C1Sch. 15 para. 1 restricted (27.7.1999 with effect as mentioned in s. 113(4) of 1999 c. 16) by 1988 c. 39, s. 143(2) (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(2))
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