Related Commentary  Related CasesRelated HMRC Manuals

99(1)  This section applies for the purposes of this Part of this Act.

99(1A)  “Bearer Instrument”  has the same meaning as in Schedule 15 to the Finance Act 1999.

An instrument is a “UK bearer instrument”  or “non-UK bearer instrument”  according to whether it is issued by or on behalf of a UK company or a non-UK company within the meaning of that Schedule.

99(2)  “The Board”  means the Commissioners of Inland Revenue.

99(3)  Subject to the following provisions of this section,

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