Section 8 Stamp Duties Act

Section 8 of Stamp Duties Act 1939 is about Instruments to be separately charged with duty in certain cases. It provides as follows:

Except where express provision to the contrary is made by this or any other Act-
(a) an instrument containing or relating to several distinct matters shall be separately and distinctly charged, as if it were a separate instrument, with duty in respect of each of such matters;

(b) an instrument made for any consideration or consideration in respect whereof it is chargeable with ad valorem duty, and also for any further or other valuable consideration, or considerations, shall be separately and distinctly charged, as if it were a separate instrument, with duty in respect of each of the considerations.