# Finance Act 2008, Paragraph 14


(1) Section 67 (stamp duty on certain transfers to depositary receipt systems) is amended as follows.
(2) In subsection (1), after “instrument” insert “ (other than a bearer instrument) ”.
(3) In subsection (3), for the words from the beginning to “then,” substitute
“In any other case—
(a) stamp duty is chargeable on the instrument under this subsection, and”.
(b)
(4) After subsection (9) insert—
“(9A) In this section “bearer instrument” has the meaning given in paragraph 3 of Schedule 15 to the Finance Act 1999.”

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/14 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-32/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.