{
  "url": "https://openlegislation.uk/finance-act-1999/schedule-16/paragraph-9",
  "json_url": "https://openlegislation.uk/finance-act-1999/schedule-16/paragraph-9.json",
  "legislation": "ukpga/1999/16",
  "legislation_title": "Finance Act 1999",
  "legislation_url": "https://openlegislation.uk/finance-act-1999",
  "path": "schedule/16/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "In section 99 of the Finance Act 1986 (interpretation of Part IV), after subsection (1) insert—\n“(1A) “Bearer instrument” has the same meaning as in Schedule 15 to the Finance Act 1999.\nAn instrument is a “UK bearer instrument” or “non-UK bearer instrument” according to whether it is issued by or on behalf of a UK company or a non-UK company within the meaning of that Schedule.”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "repealed (prosp.)",
      "affecting": "ukpga/1999/16",
      "affecting_title": "Finance Act 1999"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1999/16/schedule/16/paragraph/9",
    "retrieved_at": "2026-10-29T09:21:57.430446+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}