Clause 3

The principal Act is amended by inserting, immediately after section 12, the following section:“Instrument exempt from duty if its original is stamped, etc.12A. An instrument (whether it is the original or a duplicate or counterpart of an instrument) executed on or after 19th February 2011 shall be exempt from duty if the original or a duplicate or counterpart (as the case may be) of that instrument has been duly stamped.”.