Current English Ord. & Sub. Leg.
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Version Date
Chapter 112Inland Revenue Ordinance
Chapter 113HOSPITAL AUTHORITY ORDINANCE
Chapter 114MISCELLANEOUS LICENCES ORDINANCE
Chapter 115IMMIGRATION ORDINANCE
Chapter 116RATING ORDINANCE
Chapter 117STAMP DUTY ORDINANCE
CAP 117STAMP DUTY ORDINANCE
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Cap 117Long title
30/06/1997
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Cap 117 Part IPRELIMINARY
30/06/1997
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Cap 117 s 1Short title
30/06/1997
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Cap 117 s 2Interpretation
20/11/2010
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Cap 117 s 2AInstruments affected by Land Titles Ordinance
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Cap 117 s 3Collector of Stamp Revenue and assistant collectors
01/07/1997
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Cap 117 Part IICHARGING AND STAMPING OF INSTRUMENTS
30/06/1997
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Cap 117 s 4Charging of, liability for, and recovery of stamp duty
13/02/2004
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Cap 117 s 5Methods of stamping and denoting
02/08/2004
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Cap 117 s 5ACollection agreement with recognized exchange company or authorized ATS provider
01/04/2003
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Cap 117 s 6Cancellation of adhesive stamps
30/06/1997
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Cap 117 s 7Licensing and use of franking machines
30/06/1997
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Cap 117 s 8Duplicates and counterparts
02/08/2004
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Cap 117 s 9Late stamping
30/06/1997
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Cap 117 s 10How instruments to be written, charged and stamped
30/06/1997
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Cap 117 s 11Facts and circumstances affecting stamp duty to be set forth
01/05/1998
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Cap 117 s 12Power to call for abstract and evidence
30/06/1997
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Cap 117 s 13Adjudication of stamp duty by Collector
02/08/2004
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Cap 117 s 14Appeal against assessment
02/08/2004
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Cap 117 s 15Non-admissibility, etc. of instruments not duly stamped
30/06/2011
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Cap 117 s 16Provisions relating to certain leases etc.
30/06/1997
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Cap 117 s 17Instrument increasing rent to be chargeable as a lease
30/06/1997
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Cap 117 s 18Calculation of stamp duty as regards foreign currency
30/06/1997
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Cap 117 s 18AFraction of $1 reckoned as $1
20/11/2010
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Cap 117 s 18BPresentation of copies of instruments, etc.
02/08/2004
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Cap 117 Part IIASTAMPING BY WAY OF STAMP CERTIFICATES
02/08/2004
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Cap 117 s 18CInterpretation
02/08/2004
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Cap 117 s 18DApplication of this Part
02/08/2004
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Cap 117 s 18EStamping by way of stamp certificates
02/08/2004
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Cap 117 s 18FApplication for stamping without presenting instruments
02/08/2004
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Cap 117 s 18GApproval of application made under section 18F
02/08/2004
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Cap 117 s 18HRefusal of application made under section 18F
02/08/2004
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Cap 117 s 18IPower of Collector to inspect instrument or evidence
02/08/2004
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Cap 117 s 18JPower of Collector to cancel stamp certificates
02/08/2004
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Cap 117 Part IIIANCILLARY PROVISIONS RELATING TO PART II AND PART IIA*
02/08/2004
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Cap 117 s 19Contract notes, etc. in respect of sale and purchase of Hong Kong stock
02/08/2004
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Cap 117 s 19ARefund of stamp duty in respect of sale and purchase of units under unit trust schemes
02/08/2004
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Cap 117 s 20Stamp duty payable where transaction in respect of Hong Kong stock does not amount to jobbing business
06/03/2000
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Cap 117 s 21Passing on of dividends or interest on Hong Kong stock prohibited
01/04/1999
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Cap 117 s 22Stamp duty chargeable where consideration in respect of immovable property consists of stock or security other than stock
30/06/1997
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Cap 117 s 23How consideration consisting of periodical payments to be charged
30/06/1997
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Cap 117 s 24Stamp duty chargeable where conveyance etc. is in consideration of debt etc.
30/06/1997
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Cap 117 s 25Stamp duty chargeable in case of certain conveyances
30/06/1997
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Cap 117 s 26Stamp duty chargeable on contracts, etc. for sale of equitable estate or interest in immovable property
02/08/2004
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Cap 117 s 27Voluntary dispositions
01/05/1998