(1) The amount of stamp duty chargeable under or by reference to paragraphs (1) to (6) of the Heading "CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities or a policy of insurance or a policy of life insurance" or clauses (i) to (vi) of paragraph (3) (a) of the Heading "LEASE", as the case may be, in Schedule 1 on any instrument to which this section applies shall be reduced, where paragraph (1) or clause (i) applies, to nil, and where -
(a) paragraph (2) or clause (ii) applies, to an amount equal to three-ninths,
(b) paragraph (3) or clause (iii) applies, to an amount equal to four-ninths,
(c) paragraph (4) or clause (iv) applies, to an amount equal to five-ninths,
(d) paragraph (5) or clause (v) applies, to an amount equal to six-ninths,
(e) paragraph (6) or clause (vi) applies, to an amount equal to seven and one half-ninths,
of the amount which would otherwise have been chargeable but where the amount so obtained is a fraction of €1 that amou
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