Hong Kong Ordinances

STAMP DUTY ORDINANCE - SECT 47

Instruments confirmatory of transactions during Japanese occupation to be exempt

(Past version on 30/06/1997).

(1) Whenever the Land Registrar certifies that in his opinion an assignment or
reassignment has been made by the appropriate parties solely for the purpose
of carrying into effect a transaction or a series of transactions in respect
whereof an instrument or a series of instruments has been registered or
recorded in the Japanese House Registration Office and of effectuating by an
assignment or reassignment in the form in common use in Hong Kong the
transaction or series of transactions which to him appears to have been
intended to be effected by such instrument or series of instruments, then such
assignment or reassignment shall be exempt from stamp duty. (Amended 8 of 1993
s. 3)

(2) The certificate under subsection (1) shall be endorsed upon the instrument
in question, and on production of the certificate under subsection (1) and of
the instrument in question the Collector shall endorse upon the instrument a
certificate, or issue a stamp certificate, to the effect that the same is
under this section exempt from stamp duty. (Amended 21 of 2003 s. 20)

(3) This section shall not apply to any instrument executed in contravention
of the Moratorium Proclamation of the British Military Administration dated 13
September 1945.