(1) Nominal duty is
chargeable on a dutiable transaction to correct a clerical error in a previous
dutiable transaction about the same property if —
(a) no
additional consideration is paid or payable; and
(b) the
beneficial interests in the property change only to the extent necessary to
correct the error.
(2) To remove any
doubt, it is declared that an error by a party about the appropriateness of a
transaction to achieve a particular intended legal result is not a clerical
error in the transaction.