# Finance Act 1999, Paragraph 20

Extent: E+W+S+N.I.

Where a bearer instrument issued by or on behalf of a non-UK company in respect of a loan expressed in sterling—
(a) has been stampedad valorem, or
(b) has been stamped in accordance with paragraph 12A, or
(c) has been stamped with the denoting stamp referred to in paragraph 21(2)(b) below,
duty is not chargeable under this Schedule by reason only that the instrument is amended on its face pursuant to an agreement for the variation of any of its original terms or conditions.

---
Source: https://www.legislation.gov.uk/ukpga/1999/16/schedule/15/paragraph/20 (the official version)
Page: https://openlegislation.uk/finance-act-1999/schedule-15/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.