Section 75: Power by more than one person or to more than one person to count as one power

No instrument chargeable with duty under the heading "LETTER OR POWER OF ATTORNEY, and COMMISSION, FACTORY, MANDATE or other instrument in the nature thereof' in the Schedule to this Act shall be charged with duty more than once by reason only that more persons than one are named in the instrument as donors or donees (whether jointly, severally or otherwise) of the powers thereby conferred or that those powers relate to more than one matter.