Part III Supplementary Provisions
Finance Act 1999 (1999 c 16) | Legislation

Part III Supplementary Provisions

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Duty chargeable on transfer of stock by means of instrument

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(1)ÌýÌýÌýÌý This paragraph applies where duty is chargeable under paragraph 2 of this Schedule.

(2)ÌýÌýÌýÌý Where the instrument is presented to the Commissioners for stamping—

(a)ÌýÌýÌýÌý the person presenting it, and

(b)ÌýÌýÌýÌý the owner of the instrument,

shall furnish to the Commissioners such particulars in writing as the Commissioners may require for determining the amount

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