(1) Duty may be imposed on a copy of an original
instrument as if it had been signed in the same way and at the same time as
the original instrument, unless the commissioner is satisfied the original
instrument has been properly stamped.
(2) A copy of an original instrument
may be stamped as if it had been signed in the same way as the original
instrument, unless the commissioner is satisfied the original instrument has
been properly stamped.
(3) For this section, an original instrument is taken
to be properly stamped if a copy of it is properly stamped.
(4) In this
section—
"copy" , of an original instrument, includes a facsimile copy, duplicate copy
and a photocopy, of the original instrument.
