Related Commentary  Related HMRC Manuals

79(1)  [Repealed by FA 1999, s. 139 and Sch. 20, Pt. V(2).]

79(2)  Stamp duty under Schedule 15 to the Finance Act 1999 (bearer instruments) shall not be chargeable on the issue of an instrument which relates to loan capital or on the transfer of the loan capital constituted by, or transferable by means of, such an instrument.

79(3)  Stamp duty shall not be chargeable on an instrument which transfers loan capital issued or raised by–

(a)the financial support fund of the Organisation for Economic Co-operation and Development,

(b)the Inter-American Development Bank, or

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