Hong Kong Ordinances

STAMP DUTY ORDINANCE - SECT 50

Allowance for unwanted adhesive stamps

The Collector may, upon application by any person being the purchaser of an
adhesive stamp which has not been spoiled or rendered unfit or useless for the
purpose intended, make allowance to such person in respect thereof if-

   (a)  the adhesive stamp is delivered up to the Collector; and

   (b)  the Collector is satisfied that the adhesive stamp was purchased by
        such person-

        (i)    at the office of the Collector within a period of not more than
               2 years preceding the application; and

        (ii)   with a bona fide intention to use it.