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Chapter: | 117 | Title: | STAMP DUTY ORDINANCE | Gazette Number: | 3 of 2003 |
| Section: | 38 | Heading: | Interpretation of Part V | Version Date: | 28/02/2003 |
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-