Hong Kong Ordinances

STAMP DUTY ORDINANCE - SECT 38

Interpretation of Part V

(Past version on 28/02/2003).
(Past version on 01/07/1997).
(Past version on 30/06/1997).

For the saving and transitional provisions relating to the amendments made by
the Resolution of the Legislative Council (L.N. 130 of 2007), see paragraph
(12) of that Resolution. PART V

EXEMPTION AND RELIEF

In this Part-

"exempted institution" (獲豁免機構) means a charitable institution or
trust of a public character which is exempt from tax under section 88 of the
Inland  Revenue Ordinance ( Cap 112);

"exempted person" (獲豁免人) means any person in respect of whom the Chief
Secretary for Administration has issued a certificate under section  43
(3)(b); (Amended L.N. 362 of 1997)

"exempted premises" (獲豁免處所) means any premises in respect of which
the Chief Secretary for Administration has issued a certificate under section 
43 (3)(a); (Added 40 of 1992 s. 4. Amended L.N. 362 of 1997)

"incorporated public officer" (公職人員法團) means any of the following-

( a) The Financial Secretary Incorporated (Cap 1015); (Amended L.N. 180 of
1985)

   (b)  Permanent Secretary for Education Incorporated (Cap 1098); (Amended 3
        of 2003 s. 21; L.N. 130 of 2007)

( c) The Director of Social Welfare Incorporated (Cap 1096);

   (d)  The Secretary for Home Affairs Incorporated (Cap 1044). (Amended 61 of
        1984 s. 5; L.N. 190 of 1986; L.N. 263 of 1989) (Amended 40 of 1992 s.
        4; 12 of 1999 s. 3)

"exempted institution" (獲豁免機構)

"exempted person" (獲豁免人)

"exempted premises" (獲豁免處所)

"incorporated public officer" (公職人員法團)