Hong Kong Ordinances

STAMP DUTY ORDINANCE - SECT 39

Instruments generally exempted

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

The following instruments shall not be chargeable with stamp duty under this
Ordinance-

   (a)  all instruments duly stamped under the stamp regulations enforced by
        the Japanese in Hong Kong between 26 November 1942 and 1 September
        1945;

   (b)  all conveyances on sale to the Government or an incorporated 
        public officer; (Amended 12 of 1999 s. 3)

   (c)  all grants by the Government and all Government leases and all
        surrenders of such grants and leases; (Amended 12 of 1999 s. 3)

   (d)  all instruments executed by the Housing Authority for the purposes of
        the Housing Ordinance ( Cap 283) other than a conveyance on  sale
        executed for the purposes of section 17A thereof;

   (e)  (Repealed 78 of 1999 s. 7)

   (ea) (Repealed 78 of 1999 s. 7)

   (f)  all conveyances on sale of exempted premises to an exempted  person;
        (Amended 40 of 1992 s. 5)

   (g)  all instruments exempted under section 125 of the Bankruptcy 
        Ordinance ( Cap 6), or section 281 of the Companies Ordinance (
        Cap 32).