{
  "url": "https://openlegislation.uk/finance-act-1899/section-5",
  "json_url": "https://openlegislation.uk/finance-act-1899/section-5.json",
  "legislation": "ukpga/Vict/62-63/9",
  "legislation_title": "Finance Act 1899",
  "legislation_url": "https://openlegislation.uk/finance-act-1899",
  "path": "section/5",
  "kind": "section",
  "number": "5",
  "heading": "Extension of stamp duty on share warrants and stock certificates to bearer.",
  "text": "(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2) . . . section one hundred and nine of the Stamp Act, 1891 (which relates to the penalty for issuing stock certificates unstamped), shall apply to any instrument chargeable with stamp duty . . . as a stock certificate to bearer in the same manner as it applies to the stock certificates to bearer named in that section, and as if “company or body of persons” were mentioned in sub-section one of that section as well as “ local authority.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 4, 5 (1), 6 repealed by Finance Act 1963 (c. 25), Sch. 14 Pt. IV"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words repealed by Finance Act 1963 (c. 25), Sch. 14 Pt. IV"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "1891 c. 39."
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words repealed by Finance Act 1963 (c. 25), Sch. 14 Pt. IV"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Vict/62-63/9/section/5",
    "retrieved_at": "2026-10-29T12:26:59.924220+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}