Hong Kong Ordinances

STAMP DUTY ORDINANCE - SECT 41

Non-liability of Government or public officer for payment of stamp duty

(Past version on 30/06/1997).

Adaptation amendments retroactively made-see 12 of 1999 s. 3

(1) Notwithstanding section 4(3), the Central People's Government, the
Government or any incorporated public officer or any person acting in his
capacity as a public officer shall not be liable for the payment of stamp duty
chargeable on any instrument or any penalty payable in respect thereof under
section 9. (Amended 12 of 1999 s. 3)

(2) Subsection (1) does not apply to-

   (a)  any public officer acting in his capacity as-

        (i)    Official Administrator;

        (ii)   Official Receiver;

        (iii)  Official Trustee; or

        (iv)   liquidator; or

   (b)  any public officer acting in pursuance of any order of any court.