(1)
Where an instrument (not being a promissory note or bill of exchange)] [Inserted by Finance Act, 2019 (Act No. 7 of 2019) dated 21.2.2019.]
(2)
A release or discharge of any such instrument shall only be chargeable with the like duty.] [Substituted by Act 1 of 1912, Section 3, for "Article No. 5(b)" .]