Hong Kong Ordinances

STAMP DUTY ORDINANCE

- CHAPTER 117

TABLE OF PROVISIONS

           Long Title

   1.      Short title
   2.      Interpretation
   3.      Collector of Stamp Revenue and assistant collectors
   4.      Charging of, liability for, and recovery of stamp duty
   5.      Methods of stamping and denoting
   5A.     Collection agreement with recognized exchange company or authorized
           ATS provider
   6.      Cancellation of adhesive stamps
   7.      Licensing and use of franking machines
   8.      Duplicates and counterparts
   9.      Late stamping
   10.     How instruments to be written, charged and stamped
   11.     Facts and circumstances affecting stamp duty to be set forth
   12.     Power to call for abstract and evidence
   13.     Adjudication of stamp duty by Collector
   14.     Appeal against assessment
   15.     Non-admissibility, etc. of instruments not duly stamped
   16.     Provisions relating to certain leases etc.
   17.     Instrument increasing rent to be chargeable as a lease
   18.     Calculation of stamp duty as regards foreign currency
   18A.    Fraction of $1 reckoned as $1
   18B.    Presentation of copies of instruments, etc.
   18C.    Interpretation
   18D.    Application of this Part
   18E.    Stamping by way of stamp certificates
   18F.    Application for stamping without presenting instruments
   18G.    Approval of application made under section 18F
   18H.    Refusal of application made under section 18F
   18I.    Power of Collector to inspect instrument or evidence
   18J.    Power of Collector to cancel stamp certificates
   19.     Contract notes, etc. in respect of sale and purchase of Hong Kong
           stock
   19A.    Refund of stamp duty in respect of sale and purchase of units
           under unit trust schemes
   20.     Stamp duty payable where transaction in respect of Hong Kong stock
           does not amount to jobbing business
   21.     Passing on of dividends or interest on Hong Kong stock prohibited
   22.     Stamp duty chargeable where consideration in respect of immovable
           property consists of stock or security other than stock
   23.     How consideration consisting of periodical payments to be charged
   24.     Stamp duty chargeable where conveyance etc. is in consideration of
           debt etc.
   25.     Stamp duty chargeable in case of certain conveyances
   26.     Stamp duty chargeable on contracts, etc. for sale of equitable
           estate or interest in immovable property
   27.     Voluntary dispositions
   28.     Stamp duty chargeable in case of conveyance or transfer in
           contemplation of sale or subject to power of revocation etc.
   29.     Certificate with respect to certain conveyances on sale
   29A.    Interpretation and application of Part IIIA
   29B.    Duty to execute agreement for sale
   29C.    Chargeable agreements for sale
   29D.    Conveyances on sale of residential property
   29E.    Section 26 inapplicable to certain agreements
   29F.    Voluntary chargeable agreements for sale
   29G.    Certificate with reference to certain agreements for sale
   29H.    Exemptions and relief
   29I.    (Repealed L.N. 90 of 1999 and 44 of 1999 s. 21)
   30.     Interpretation of Part IV
   31.     Duty of trustees and managers to keep records
   32.     Numbering and preservation of certificates and instruments of transfer
   33.     Register of holders of registered units
   34.     Register of certificates to bearer
   35.     Form and period of preservation of records
   36.     Restriction on registration of transfer of units
   37.     Penalty
   38.     Interpretation of Part V
   39.     Instruments generally exempted
   40.     Instruments specially exempted
   41.     Non-liability of Government or public officer for payment of stamp
           duty
   42.     Relief in case of certain leases etc. to Government
   43.     Relief in case of certain leases etc. of consular premises
   44.     Relief in case of gift to exempted institution
   45.     Relief in case of conveyance from one associated body corporate to
           another
   46.     Instruments affecting immovable property made for new Government lease
           or exchange to be exempt
   47.     Instruments confirmatory of transactions during Japanese occupation to
           be exempt
   47A.    Instruments of transfer of units under mandatory provident fund
           schemes to be exempt
   47B.    Instruments of transfer relating to indirect allotment or redemption
           of units to be exempt
   48.     Allowance for spoiled stamps and stamp certificates rendered unfit
           for purpose intended
   49.     Allowance for stamps inadvertently used and stamp certificates
           inadvertently issued
   50.     Allowance for unwanted adhesive stamps
   51.     Manner of making, and time for taking up, allowance
   52.     Remission of stamp duty
   53.     Liability for offences by bodies corporate
   54.     Inspection of books of account etc.
   55.     Falsification
   56.     Offences relating to stamps
   57.     Power of magistrate in relation to stolen stamps
   58.     Defacement of adhesive stamps
   58A.    Representations may be made to Collector before certain penalties are
           imposed
   58B.    Remission of certain penalties
   59.     Fraudulent practices
   60.     Punishment for offences
   61.     Limitation of time for proceedings in respect of offences
   62.     Responsibility for loss of or damage to instrument
   63.     Regulations
   64.     (Have had effect)
   65.     (Have had effect)
   66.     Transitional
           SCHEDULE 1
           SCHEDULE 2
           SCHEDULE 3
           SCHEDULE 4
           SCHEDULE 5


[ Note: This table has been automatically generated and may be incomplete. ]