# Finance Act 1999, Paragraph 18


Where the capital stock of a company is not expressed in terms of any currency, it shall be treated for the purposes of paragraph 17 as expressed in the currency of the territory under the law of which the company is formed or established.

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Source: https://www.legislation.gov.uk/ukpga/1999/16/schedule/15/paragraph/18 (the official version)
Page: https://openlegislation.uk/finance-act-1999/schedule-15/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.