Section 11 Denoting stamps
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Where the duty with which an instrument is chargeable depends in any manner on the duty paid on another instrument, the payment of the last-mentioned duty shall, on application to the Commissioners and production of both the instruments, be denoted on the first-mentioned instrument in such manner as the Commissioners think fit.
When will Revenue "denote" stamp duty paid on a different instrument?
If the duty payable on one instrument (the first instrument) depends on the amount of duty payable on another instrument, Revenue may denote on the first instrument the duty paid in respect of the second instrument, e.g. a counterpart.
