26U.K.An instrument in respect of which duty is chargeable under paragraph 2 of this Schedule which—
(a)has been stampedad valorem, F1...
F1(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
shall be treated as duly stamped for all purposes other than paragraph 25.
Textual Amendments
F1Sch. 15 para. 26(b) and word omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 32 para. 11(5)