Section 12

The duplicate or counterpart of an instrument chargeable with duty (except the counterpart of an instrument chargeable as a lease, such counterpart not being executed by or on behalf of any lessor or grantor) is not to be deemed duly stamped unless it is stamped as an original instrument.

Without affecting subsection (1), the duplicate or counterpart of an instrument executed before 19 February 2011 and chargeable with duty is deemed duly stamped if it appears from the stamp certificate for the instrument that the instrument is a duplicate or counterpart.