6(1)The references in paragraph 4 above to an instrument being certified at a particular amount mean that it contains a statement that the transaction effected by the instrument does not form part of a larger transaction or series of transactions in respect of which the amount or value, or aggregate amount or value, of the consideration exceeds that amount.
(2)For this purpose a sale or contract or agreement for the sale of goods, wares or merchandise shall be disregarded—
(a)in the case of an instrument which is not an actual conveyance or transfer of the goods, wares or merchandise (with or without other property);
(b)in the case of an instrument treated as such a conveyance or transfer only by virtue of paragraph 7 (contracts or agreements chargeable as conveyances on sale);
and any statement as mentioned in sub-paragraph (1) shall be construed as leaving out of account any matter which is to be so disregarded.