Other than a modicum of clerical tidy-up, the {{1992ma}} provision is exactly the same.
Basically, if there is any {{isdaprov|Stamp Tax}} imposed because of my existence or residence in a certain jurisdiction, whether imposed on me or you, I'll pay it, unless it would have been imposed on you too. If we're both in the same {{isdaprov|Stamp Tax Jurisdiction}}, the liability lies where it falls.