|117||Title:||STAMP DUTY ORDINANCE||Gazette Number:||L.N. 82 of 2004|
|Section:||47||Heading:||Instruments confirmatory of transactions during Japanese occupation to be exempt||Version Date:||02/08/2004|
(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.