In relation to a charge for stamp duty arising by virtue of section 102 -
(a) the definition of "accountable person" in subsection (1) of section 122 of the Act of 1891 shall be construed as if the reference, in the Table to that definition, to the vendee or transferee were a reference to the transferee,
(b) notwithstanding section 1(3) of the Act of 1891 the operator-instruction which is charged to stamp duty by virtue of section 102 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 1(4) of that Act and notwithstanding section 74(2) of the Finance (1909-10) Act, 1910, be deemed to be duly stamped with the proper stamp duty when such duty and any penalty relating to such duty has been paid to the Commissioners:
Provided that, where an agreement referred to in se