{
  "url": "https://openlegislation.uk/finance-act-1999/schedule-15/paragraph-13",
  "json_url": "https://openlegislation.uk/finance-act-1999/schedule-15/paragraph-13.json",
  "legislation": "ukpga/1999/16",
  "legislation_title": "Finance Act 1999",
  "legislation_url": "https://openlegislation.uk/finance-act-1999",
  "path": "schedule/15/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": null,
  "text": "Stamp duty is not chargeable on a bearer instrument issued outside the United Kingdom in respect of a loan which is expressed in a currency other than sterling and which is not—\n(a) offered for subscription in the United Kingdom, or\n(b) offered for subscription with a view to an offer for sale in the United Kingdom of securities in respect of the loan.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "modified (1.10.1999)",
      "affecting": "ukpga/1999/16",
      "affecting_title": "Finance Act 1999"
    },
    {
      "type": "restricted (1.10.1999)",
      "affecting": "ukpga/1999/16",
      "affecting_title": "Finance Act 1999"
    },
    {
      "type": "repealed (prosp.)",
      "affecting": "ukpga/1999/16",
      "affecting_title": "Finance Act 1999"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1999/16/schedule/15/paragraph/13",
    "retrieved_at": "2026-10-29T09:21:57.430446+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}