xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

SCHEDULE 13Stamp duty: instruments chargeable and rates of duty

Part IIIOther instruments

Duplicate or counterpart

19(1)A duplicate or counterpart of an instrument chargeable with duty is chargeable with duty of £5.

(2)The duplicate or counterpart of an instrument chargeable with duty is not duly stamped unless—

(a)it is stamped as an original instrument, or

(b)it appears by some stamp impressed on it that the full and proper duty has been paid on the original instrument of which it is the duplicate or counterpart.

(3)Sub-paragraph (2) does not apply to the counterpart of an instrument chargeable as a lease, if that counterpart is not executed by or on behalf of any lessor or grantor.