# Finance Act 1999, Paragraph 3


In this Schedule “bearer instrument” means—
(a) a marketable security transferable by delivery;
(b) a share warrant or stock certificate to bearer or instrument to bearer (by whatever name called) having the like effect as such a warrant or certificate;
(c) a deposit certificate to bearer;
(d) any other instrument to bearer by means of which stock can be transferred; or
(e) an instrument issued by a non-UK company that is a bearer instrument by usage.

---
Source: https://www.legislation.gov.uk/ukpga/1999/16/schedule/15/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-1999/schedule-15/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.