New section 17 (6A) and (6B)
insert
(6A) The duty charged by this chapter on the grant of a long-term lease mentioned in section 10 (1) (da) must be reduced by the amount (if any) of duty paid under chapter 5 on the lease instrument that evidenced or effected the previous surrendered lease or any earlier surrendered lease mentioned in that section.
(6B) The duty charged by this chapter on the grant of a long-term lease mentioned in section 10 (1) (db) must be reduced by the amount (if any) of duty paid under chapter 5 on the lease instrument that evidenced or effected the lease that was extended or further extended as mentioned in that section.