- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
18In section 79 of FA 1986 (stamp duty: loan capital: new provisions), in subsection (2)—
(a)omit “on the issue of an instrument which relates to loan capital or”;
(b)for “such an instrument” substitute “an instrument which relates to loan capital”.
19(1)Schedule 15 to FA 1999 (stamp duty: bearer instruments) is amended as follows.
(2)Omit paragraph 1 (charge on issue of instrument) and the italic heading before it.
(3)In paragraph 2 (charge on transfers of stock by means of instrument), in the words before paragraph (a) omit “duty was not chargeable under paragraph 1 on the issue of the instrument and”.
(4)In paragraph 4 (1.5% rate of duty) omit “or 6”.
(5)Omit paragraph 7 (ascertainment of market value for charge on issue of instrument).
(6)In paragraph 17 (exemption for issue of instruments relating to non-sterling stock), in sub-paragraph (1)—
(a)in the words before paragraph (a) omit “the issue of”;
(b)omit the words after paragraph (b).
(7)Omit the italic heading before paragraph 21.
(8)Omit paragraph 21 (procedure for stamping instruments where duty chargeable on issue).
(9)Omit paragraph 22 (consequences of default in complying with procedure for stamping).
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