Version Superseded: 22/02/2024
Point in time view as at 31/01/2013.
Finance Act 1999, Cross Heading: Rates of duty 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.
4U.K.The duty chargeable under this Schedule is 1.5% of the market value of the stock constituted by or transferable by means of the instrument, unless paragraph 5 or 6 applies.
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.
F16U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 15 para. 6 omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 32 para. 11(2)
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