Stamp Duties Consolidation Act 1999 section 13

Duplicates and counterparts

Section 13 sets out the stamping requirements for duplicates and counterparts of instruments that are chargeable with stamp duty.

• A duplicate or counterpart of a dutiable instrument must itself be properly stamped to be regarded as duly stamped.
• It can be stamped as though it were an original instrument in its own right.
• Alternatively, it can bear an impressed stamp showing that full duty has been paid on the original instrument.
• The counterpart of a lease does not need to meet these requirements where it has not been executed by or on behalf of the lessor or grantor.