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In forceUpdated to 1 Jan 2026

Part II · Provisions Applicable to Instruments Generally

12. Duplicate and counterparts

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The duplicate or counterpart of an instrument chargeable with duty (except the counterpart of an instrument chargeable as a lease, such counterpart not being executed by or on behalf of any lessor or grantor) shall not be deemed to be duly stamped unless—

(a)

it is stamped as an original instrument;

(b)

it appears by a certificate indorsed by the Collector on the duplicate or counterpart that full and proper duty has been paid on the original instrument;

Stamp 27

(c)

there is denoted on the stamp certificate issued for the duplicate or counterpart that payment of the stamp duty has been paid in respect of the original instrument; or

(d)

there is denoted by means of digital stamping on the duplicate or counterpart that full and proper duty has been paid in respect of the original instrument.

Valuation for Duty

Report

Part III

Provisions Applicable to Particular Instruments

Part IV

Liability for Payment of Duty

Part V

Adjudication as to Stamps

Part VI

Of the Time of Stamping Instruments

Part VII

Instruments Not Duly Stamped

Part VIII

Allowance for Spoiled Stamps

Part IX

Offences and Penalties

Part X

Miscellaneous

Schedules