James wants to lease a building from Orla for 5 years.
James does not have a lot of cash and cannot afford to pay the €20,000 premium that Orla wants.
They agree that James will transfer shares worth €20,000 to Orla.
A lease is executed that provides for an annual rent of €5,200 and the transfer of shares.
James pays Stamp Duty on the average annual rent (€5,200) and on the value of the shares (€20,000).
Orla will also pay Stamp Duty on the instrument (written document) that transfers the shares to James. Orla will pay Stamp Duty on €20,000.