Except where there is statutory provision to the contrary1:
(1) an instrument containing or relating to several distinct matters is to be separately charged, as if it were a separate instrument, with stamp duty in respect of each of the matters2; and
(2) an instrument made for any consideration in respect of which it is chargeable with ad valorem duty, and also for any further or other valuable consideration or considerations, is separately chargeable, as if it were a separate instrument, in respect of each of the considerations3.
It seems that 'distinct matters' means for this purpose matters which either
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