263Counterparts and replicas

263 Counterparts and replicas (1) The Commissioner may stamp a counterpart or replica of an instrument chargeable with duty under this Act if the Commissioner is satisfied that— (a) the instrument chargeable with duty has been duly stamped; or (b) that the correct duty has been paid on the instrument chargeable with duty. (2) The stamp on a counterpart or replica must indicate that the correct duty has been paid on the instrument of which it is a counterpart or replica. ***replica*** means an instrument that— (a) is executed to replace; and (b) contains the same terms as, but no other terms than, those contained in— a previously executed instrument that has been lost, spoiled or destroyed. Part 2—Authorisation of returns systems