# Finance Act 1999, Paragraph 19

Extent: E+W+S+N.I.

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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 ... 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.

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Source: https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/paragraph/19 (the official version)
Page: https://openlegislation.uk/finance-act-1999/schedule-13/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.