204(1)  The Treasury may make regulations as to the method by which stamp duty is to be denoted.

204(2)  In particular, regulations under this section may–

(a)provide for duty to be denoted by impressed stamps or adhesive stamps or by a record printed or made by a machine or implement or by such other method as may be prescribed;

(b)provide for one method only to be used, whether generally or in prescribed cases;

(c)provide for alternative methods to be available, whether generally or in prescribed cases;

(d)make different provision for different cases;

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