# Finance Act 1999, Paragraph 5


In the case of—
(a) a deposit certificate in respect of stock of a single non-UK company, or
(b) an instrument issued by a non-UK company that is a bearer instrument by usage (and is not otherwise within the definition of “bearer instrument” in paragraph 3),
the duty is 0.2% of the market value of the stock constituted by or transferable by means of the instrument.

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Source: https://www.legislation.gov.uk/ukpga/1999/16/schedule/15/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-1999/schedule-15/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.