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(1)Sixpence shall be substituted for one penny as the stamp duty chargeable under the Stamp Act, 1891, on a letter of allotment, and letter of renunciation, or any other document having the effect of a letter of allotment, where the nominal amount which is allotted or to which the letter of renunciation relates is not less than five pounds.
(2)A separate duty shall he chargeable in respect of letters of allotment and letters of renunciation, although they may be contained in the same document.
(3)The stamp duty of sixpence, chargeable by virtue of this section on a letter of renunciation, may be denoted by an adhesive stamp, which is to be cancelled by the person by whom the letter of renunciation is executed.
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