(1) Except where express provision is in this Act made, any instrument which is unstamped or insufficiently stamped may be stamped after the expiration of the time for stamping provided for in subsection (3) of section 2, on payment of the unpaid duty and on payment, where the unpaid duty exceeds €30, of interest on such duty, calculated in accordance with section 159D, from the day on which that instrument was first executed to the day of payment of the unpaid duty.

(2) [deleted]

(2A) [deleted]

(3) [deleted]

(4) The payment of any interest payable on stamping shall be denoted on the instrument by a particular stamp or by way of inclusion in a stamp certificate issued in respect of that instrument.

(5) [deleted]