Section 13 Duplicates and counterparts

This section provides that the counterpart of an instrument which is chargeable to stamp duty will not be deemed to be duly stamped unless—

• it is stamped as an original instrument, or
• it is stamped with a stamp denoting that the original is duly stamped – see section 11.

The counterpart of a lease, if it has not been executed by or on behalf of the lessor or grantor, does not require a denoting stamp.

Relevant Date: Finance Act 2014