(1) In paragraph (d) of subsection (2) "branch" means an agency or branch of a policyholder or any permanent presence of a policyholder in the State even if that presence does not take the form of an agency or branch but consists merely of an office managed by the policyholder's own staff or by a person who is independent but has permanent authority to act for the policyholder in the same way as an agency.
(2) For the purpose of charging stamp duty, the risk to which a policy of insurance or a policy of life insurance relates shall be deemed to be located in the State -
(a) where the insurance relates either to buildings or to buildings and their contents, in so far as the contents are covered by the same insurance policy, if the property is situated in the State;
(b) where the insurance relates to vehicles of any kind, if such vehicles are registered in the State;
(c) in the case of policies of a duration of 4 months or less covering travel or holiday risks, if the policyholder took o
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