6 How instruments are to be written and stamped.

[SA1891 s3]

(1) Every instrument—

(a) written on stamped material shall be written in such manner, and

(b) partly or wholly written before being stamped shall be so stamped,

so as to have the stamp appear on the face of the instrument, and to prevent it being used for or applied to any other instrument written on the same piece of material.

(2) If more than one instrument is written on the same piece of material, every one of the instruments shall be separately and distinctly stamped with the duty with which it is chargeable.