Hong Kong Ordinances

STAMP DUTY ORDINANCE - SECT 43

Relief in case of certain leases etc. of consular premises

(Past version on 10/03/2000).
(Past version on 01/07/1997).
(Past version on 30/06/1997).

(1) Where an exempted person or a person acting on behalf of an
exempted person is a party to any instrument being a lease, agreement for a
lease or conveyance on sale of exempted premises, the exempted person or any
person acting on behalf of the exempted person shall not be liable for the
payment of stamp duty chargeable on such instrument or any penalty payable in
respect thereof under section 9. (Amended 61 of 1984 s. 5; 18 of 1985 s. 5; 44
of 1985 s. 7; 36 of 1989 s. 5)

(2) Every lease or agreement for a lease (other than an instrument to which
section 39 applies) made in respect of exempted premises between an
exempted person, or a person acting on behalf of an exempted person, and any
other person (other than the Central People's Government, the Government, an
incorporated public officer or an exempted person) shall be deemed to contain
a provision whereby such other person undertakes to pay 50 per cent of the
stamp duty chargeable on such instrument; and payment of that amount under a
provision deemed by virtue of this subsection to be contained in an instrument
shall be deemed to constitute payment of the stamp duty chargeable on the
instrument. (Amended 61 of 1984 s. 5; 18 of 1985 s. 5; 44 of 1985 s. 7; 36 of
1989 s. 5; 12 of 1999 s. 3)

(3) The Chief Secretary for Administration may certify- (Amended L.N. 362 of
1997)

   (a)  (i) in respect of premises which are exempt from taxation under the
        Consular Relations Ordinance ( Cap 557), that such premises are
        exempted premises for the purposes of this Part; (Amended 16 of 2000
        s. 13)

        (ii)   (Repealed 81 of 1999 s. 3)

        (iii)  in respect of premises which are exempt from taxation under the
               Privileges and Immunities (Joint Liaison Group) Ordinance (
               Cap 36), that such premises are exempted premises for the
               purposes of this Part; (Added 18 of 1985 s. 5. Amended 44 of
               1985 s. 7; 81 of 1999 s. 3)

        (iv)   in respect of premises which are exempt from taxation under the
               Privileges and Immunities (International Committee of the Red Cross) 
               Ordinance ( Cap 402), that such premises are exempted premises
               for the purposes of this Part; (Added 36 of 1989 s. 5. Amended
               17 of 2000 s. 8)

        (v)    in respect of premises which are exempt from taxation under an
               order made under section 3 of the
               International Organizations (Privileges 
               and Immunities) Ordinance ( Cap 558), that such premises are
               exempted  premises for the purposes of this Part; and (Added 17
               of 2000 s. 8)

   (b)  (i) in respect of any diplomatic agent or consular officer within the
        meaning of the Consular Relations Ordinance ( Cap 557), that such
        person is an exempted person for the purposes of this Part; (Amended
        16 of 2000 s. 13)

        (ii)   (Repealed 81 of 1999 s. 3)

        (iii)  in respect of a person to whom the Privileges and Immunities 
               (Joint Liaison Group) Ordinance ( Cap 36) applies, that such
               person is an exempted person for the purposes of this Part;
               (Added 18 of 1985 s. 5. Amended 44 of 1985 s. 7; 81 of 1999 s.
               3; 17 of 2000 s. 8)

        (iv)   in respect of a delegate within the meaning of the Privileges 
               and Immunities (International Committee of the Red Cross) Ordinance
               ( Cap  402), that such person is an exempted person for the
               purposes of this Part; and (Added 36 of 1989 s. 5. Amended 17
               of 2000 s. 8)

        (v)    in respect of a person who is exempt from taxation under an
               order made under section 3 of the
               International Organizations (Privileges 
               and Immunities) Ordinance ( Cap 558), that such person is an
               exempted  person for the purposes of this Part. (Added 17 of
               2000 s. 8) (Replaced 61 of 1984 s. 5. Amended 18 of 1985 s. 5;
               40 of 1992 s. 6)