Version Superseded: 22/02/2024
Point in time view as at 06/04/2010.
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 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.
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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