Stamp Duties Consolidation Act 1999 section 6

How instruments are to be written and stamped

Section 6 requires that stamps must appear on the face of the instrument and that where more than one instrument is written on the same piece of material, each must be separately and distinctly stamped.

• Every instrument must be written so that the stamp appears on its face.
• The stamp must not be capable of being used for, or applied to, any other instrument written on the same material.
• Where more than one instrument appears on the same piece of material, each must be separately and distinctly stamped with its own duty.
• An endorsement on an existing instrument that constitutes a separate chargeable instrument must bear its own stamp duty.