Hong Kong Ordinances

STAMP DUTY ORDINANCE - SECT 18H

Refusal of application made under section 18F

(1) If the Collector is not satisfied that section 18G(a) or (b) has been
complied with, the Collector may refuse to approve the application for
stamping made under section 18F.

(2) Where the Collector refuses the application, the Collector shall notify
the applicant of the decision and the reasons of refusal.

(3) Where the application is refused for failing to comply with
section 18G(a), the applicant may present the instrument to the Collector for
stamping under section 5(1)(a).

(4) Where the application is refused for failing to comply with
section 18G(b), the applicant may, after complying with section 18G(b), make a
new application to the Collector under section 18F. (Part IIA added 21 of 2003
s. 9)