Copies of instruments
299 Copies of instruments
A copy of an original instrument is chargeable with duty as if it had been executed in the same way as the original instrument and had been first executed at the same time as the original instrument unless the Chief Commissioner is satisfied—
that the original instrument has been duly stamped, or
that a copy of the original instrument has been duly stamped in accordance with this section.
If a copy of an original instrument is duly stamped in accordance with this section, the original instrument is taken to be duly stamped.
In this section—
copy of an original instrument means an unexecuted instrument in which, in the Chief Commissioner’s opinion, the matter contained in the original instrument is wholly or substantially reproduced, whether or not the matter reproduced has the same appearance as the matter contained in the original instrument, but does not include a replica within the meaning of section 272.
original instrument means an instrument that is chargeable with duty otherwise than under this section.
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