Contents of Section

Chapter:

117 Title:STAMP DUTY ORDINANCEGazette Number:3 of 2003
Section:38Heading:Interpretation of Part VVersion Date:28/02/2003

Caution : This is a past version. See the current version for the latest position.



In this Part-
"exempted institution" (獲豁免機構) means a charitable institution or trust of a public character which is exempt from tax under section 88 of the Inland Revenue Ordinance (Cap 112);
"exempted person" (獲豁免人) means any person in respect of whom the Chief Secretary for Administration has issued a certificate under section 43(3)(b); (Amended L.N. 362 of 1997)
"exempted premises" (獲豁免處所) means any premises in respect of which the Chief Secretary for Administration has issued a certificate under section 43(3)(a); (Added 40 of 1992 s. 4. Amended L.N. 362 of 1997)
"incorporated public officer" (公職人員法團) means any of the following-

        (a) The Financial Secretary Incorporated (Cap 1015); (Amended L.N. 180 of 1985)
        (b) Permanent Secretary for Education and Manpower Incorporated (Cap 1098); (Amended 3 of 2003 s. 21)
        (c) The Director of Social Welfare Incorporated (Cap 1096);
        (d) The Secretary for Home Affairs Incorporated (Cap 1044). (Amended 61 of 1984 s. 5; L.N. 190 of 1986; L.N. 263 of 1989)
(Amended 40 of 1992 s. 4; 12 of 1999 s. 3)