CHARGE ON ISSUE OF INSTRUMENT

Related Commentary  Related HMRC Manuals

1(1)  Stamp duty is chargeable–

(a)on the issue of a bearer instrument in the United Kingdom, and

(b)on the issue of a bearer instrument outside the United Kingdom by or on behalf of a UK company.

1(2)  This is subject to the exemptions in Part II of this Schedule.

Prospective amendments

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