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Paragraph 4

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  • Sch. 15 modified (1.10.1999) by Finance Act 1999 s. 113(3)(4) Sch. 16 para. 11 (subst. 1988 c. 39 s. 143(4))
  • Sch. 15 para. 1 restricted (1.10.1999) by Finance Act 1999 s. 113(3)(4) Sch. 16 para. 11 (subst. 1988 c. 39 s. 143(2))
  • Sch. 15 para. 6 - 8 Sch. 16 para. 2 - 11 repealed (prosp.) by Finance Act 1999 s. 123(3) s. 123(4) 139 Sch. 20 Pt. 5(6) Note

The duty chargeable under this Schedule is 1.5% of the market value of the stock constituted by or transferable by means of the instrument, unless paragraph 5 F1... applies.

Annotations

Textual amendments

F1

Words in Sch. 15 para. 4 omitted (with effect in accordance with Sch. 11 para. 25 of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 11 para. 19(4)

Notes on Schedule 15

Modifications

C1

Sch. 15 modified (27.7.1999 with effect as mentioned in s. 113(4) of 1999 c. 16) by 1988 c. 39, s. 143(4)(a) (as inserted (27.7.1999 with effect as mentioned in s. 113(4) of the amending Act) by 1999 c. 16, s. 113(3), Sch. 16 para. 11)