In relation to a charge for stamp duty arising by virtue of section 69 -
(a) the definition of "accountable person" in subsection (1) of section 1 shall be construed as if the reference, in the Table to that definition, to the purchaser or transferee were a reference to the transferee,
(b) notwithstanding section 2 (3), the operator-instruction which is charged to stamp duty by virtue of section 69 shall not be required to be stamped and, accordingly -
(i) any duty so charged shall be due and payable and shall be paid to the Commissioners on the date on which that operator-instruction is generated, and
(ii) that operator-instruction shall for the purposes of section 2 (4) be deemed to be duly stamped with the proper stamp duty when such duty and any interest relating to such duty has been paid to the Commissioners,
(c) notwithstanding paragraph (b), where an agreement referred to in section 72 is in force between the Commissioners and an operator, any duty paid in respect of tha