Section 6 How instruments are to be written and stamped

Summary

Stamp(s) must appear on the face of the instrument.

If 2 or more instruments are written on the one piece of paper then each one of those instruments must be separately and distinctly stamped.

Details

(1) An instrument is to be drawn up in such a manner so as to enable the stamp to appear on the face of the instrument. The stamp should not be capable of being used for or applied to any other instrument written on the same piece of material

(2) Where more than one instrument is written on the same piece of material, each instrument is to be separately and distinctly stamped with the duty with which it is chargeable.

Relevant Date: Finance Act 2014