On 24/05/2013,
you requested for the version in force on 24/05/2013
incorporating all amendments published on or before 24/05/2013.
The closest version currently available is that of 20/02/2012.
3. Rule 2 only applies if —
(a)
the lessee has not procured the termination of the lease or agreement with a view to facilitating the lease of the immovable property by the lessor to another person;
(b)
the period of the lease has not commenced on the date of the termination;
(c)
the instrument has not been made use of for any purpose;
(d)
a claim is made by the person who paid the duty or by whom it is payable —
(i)
within 6 months from the date of the termination; or
(ii)
within such further time as the Commissioner may determine as reasonable when, in unavoidable circumstances, the instrument cannot be produced within that period of 6 months; and
(e)
the instrument is surrendered for cancellation, unless the Commissioner dispenses with such surrender in a particular case.