[12A Adjudication: supplementary provisions]

[12A  Adjudication: supplementary provisions]

[(1)     An instrument which has been the subject of adjudication by the Commissioners under section 12 shall not, if it is unstamped or insufficiently stamped, be stamped otherwise than in accordance with the Commissioners' decision on the adjudication.

(2)     If without reasonable excuse any such instrument is not

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