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Counterparts of Leases not required to be impressed with the denoting Stamp.
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XII. ‘And whereas by the said Act of the Thirteenth and Fourteenth Years of Her Majesty, Chapter Ninety-seven, a Stamp Duty of Five Shillings was granted and imposed upon the Duplicate or Counterpart of any Deed or Instrument chargeable with Stamp Duty (exclusive of progressive Duty) to the Amount of Five Shillings or upwards; and it is provided that in such Case the Duplicate or Counterpart shall not be available unless stamped with a particular Stamp for denoting or testifying the Payment of the full and proper Stamp Duty on the original Deed or Instrument; and it is expedient to dispense with the said particular Stamp on Counterparts of Leases:’
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Notwithstanding anything contained in the said Act, the Counterpart of any Lease of Lands, Tenements, or Hereditaments, being duly stamped with the said Stamp Duty of Five Shillings, or any higher Stamp Duty (exclusive of progressive Duty), and not being executed or signed by or on the Behalf of any Lessor or Grantor, shall be available as a Counterpart without being stamped with a particular Stamp for denoting or testifying the Payment of the Stamp Duty chargeable on the original Lease.
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