Paragraph 23

In section 125(5) (abolition of stamp duty except on instruments relating to stock or marketable securities: instruments to which the section applies)—

(a)

in paragraph (a), after “instrument effecting a land transaction”,

(b)

in paragraph (b), after “instrument effecting a transaction other than a land transaction”, and

(c)

in the second sentence, after “instrument effecting both a land transaction and a transaction other than a land transaction”, insert “ (or any duplicate or counterpart of such an instrument) ”.