26U.K.An instrument in respect of which duty is chargeable under paragraph 2 of this Schedule which—
(a)has been stampedad valorem, or
(b)has been stamped with a stamp indicating that it is chargeable with a fixed duty under paragraph 6 (instrument in substitution for one stampedad valorem) and has been stamped under that paragraph,
shall be treated as duly stamped for all purposes other than paragraph 25.