12A(1)  This section applies where the Commissioners are satisfied that:

(a)an instrument which was executed and duly stamped (“the original instrument” ) has been accidentally lost or spoiled; and

(b)in place of the original instrument, another instrument made between the same persons and for the same purpose (“the replacement instrument” ) has been executed; and

(c)an application for relief under this section is made to the Commissioners; and either

(d)where the original instrument has been lost, the applicant undertakes to deliver it up to the Commissioners to be cancelled if it is subsequently found; or

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