A bearer instrument1 chargeable with duty on issue2 must before issue be produced to the Commissioners for Revenue and Customs and will be deemed to be duly stamped if and only if it is stamped with a particular stamp denoting that it has been so produced3. Within six weeks of the date on which the instrument is issued, a written statement containing the date of issue and such further particulars as the Commissioners may require must be delivered to them4. The duty chargeable in respect of the instrument must be paid on delivery of the statement or within such
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