Section 15Part 0 —
Instruments to be separately charged with duty in certain cases
←→ Navigate · Click subsection badges to collapse · Press ? for help
Except where express provision to the contrary is made in this or any other law, one instrument —
(a) containing or relating to several distinct matters is to be separately and distinctly charged, as if it were a separate instrument, with duty in respect of each of the matters; and
(b) made for any consideration in respect whereof it is charged with ad valorem duty and also for any further or other valuable consideration or considerations, is to be separately and distinctly charged, as if it were a separate instrument, with duty in respect of each of the considerations.
containing or relating to several distinct matters is to be separately and distinctly charged, as if it were a separate instrument, with duty in respect of each of the matters; and
made for any consideration in respect whereof it is charged with ad valorem duty and also for any further or other valuable consideration or considerations, is to be separately and distinctly charged, as if it were a separate instrument, with duty in respect of each of the considerations.