Regulation 3

the lessee has not procured the termination of the lease or agreement with a view to facilitating the lease of the immovable property by the lessor to another person;

the period of the lease has not commenced on the date of the termination;

the instrument has not been made use of for any purpose;

a claim is made by the person who paid the duty or by whom it is payable —

within 6 months from the date of the termination; or

within such further time as the Commissioner may determine as reasonable when, in unavoidable circumstances, the instrument cannot be produced within that period of 6 months; and

the instrument is surrendered for cancellation, unless the Commissioner dispenses with such surrender in a particular case.