Finance Act 1999 (c. 16)

SCHEDULES

SCHEDULE 15 U.K. Stamp duty: bearer instruments

Modifications etc. (not altering text)

C1 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)

Part II U.K. Exemptions

Instruments in respect of which duty previously abolished U.K.

15 U.K. Stamp duty is not chargeable under this Schedule on any description of instrument in respect of which duty was abolished by—

(a) section 64 of the M1 Finance Act 1971 or section 5 of the M2 Finance Act (Northern Ireland) 1971 (abolition of duty on mortgages, bonds, debentures etc.), or

(b) section 173 of the M3 Finance Act 1989 (life insurance policies and superannuation annuities).

Marginal Citations

M1 1971 c.68.

M2 1971 c.27(N.I).

M3 1989 c.26.