No double duty (transaction effected by more than one document)

Circumstances/Transactions:

If a dutiable transaction is effected by more than one instrument:

• One instrument is stamped with the duty payable on the dutiable transaction.
• Each of the other instruments is denoted to indicate the amount and the date of payment of the duty on the primary instrument. 

Evidence:

1. The Digital Duties Form.
2. A copy of the duly stamped primary instrument.
3. Evidence to show that the subject instrument reflects the same transaction as the other instrument. 
4. A statutory declaration by the transferee stating the reason for not lodging the instrument at the time when the previous transaction was assessed.