Current English Ord. & Sub. Leg.
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Version Date
Chapter 117STAMP DUTY ORDINANCE
CAP 117STAMP DUTY ORDINANCE
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Cap 117Long title
10/04/2014
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Cap 117 Part IPreliminary
10/04/2014
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Cap 117 s 1Short title
10/04/2014
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Cap 117 s 2Interpretation
10/04/2014
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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
10/04/2014
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Cap 117 Part IICharging and Stamping of Instruments
10/04/2014
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Cap 117 s 4Charging of, liability for, and recovery of stamp duty
10/04/2014
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Cap 117 s 5Methods of stamping and denoting
10/04/2014
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Cap 117 s 5ACollection agreement with recognized exchange company or authorized ATS provider
10/04/2014
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Cap 117 s 6Cancellation of adhesive stamps
10/04/2014
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Cap 117 s 7Licensing and use of franking machines
10/04/2014
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Cap 117 s 8Duplicates and counterparts
10/04/2014
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Cap 117 s 9Late stamping
10/04/2014
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Cap 117 s 10How instruments to be written, charged and stamped
10/04/2014
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Cap 117 s 11Facts and circumstances affecting stamp duty to be set forth
10/04/2014
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Cap 117 s 12Power to call for abstract and evidence
10/04/2014
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Cap 117 s 13Adjudication of stamp duty by Collector
10/04/2014
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Cap 117 s 14Appeal against assessment
10/04/2014
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Cap 117 s 15Non-admissibility, etc. of instruments not duly stamped
25/07/2014
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Cap 117 s 15AException to non-admissibility of instruments not duly stamped with ad valorem stamp duty and buyer’s stamp duty
23/02/2013
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Cap 117 s 16Provisions relating to certain leases etc.
10/04/2014
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Cap 117 s 17Instrument increasing rent to be chargeable as a lease
10/04/2014
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Cap 117 s 18Calculation of stamp duty as regards foreign currency
10/04/2014
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Cap 117 s 18AFraction of $1 reckoned as $1
10/04/2014
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Cap 117 s 18BPresentation of copies of instruments, etc.
10/04/2014
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Cap 117 Part IIAStamping by Way of Stamp Certificates
10/04/2014
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Cap 117 s 18CInterpretation
10/04/2014
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Cap 117 s 18DApplication of this Part
10/04/2014
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Cap 117 s 18EStamping by way of stamp certificates
10/04/2014
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Cap 117 s 18FApplication for stamping without presenting instruments
10/04/2014
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Cap 117 s 18GApproval of application made under section 18F
10/04/2014
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Cap 117 s 18HRefusal of application made under section 18F
10/04/2014
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Cap 117 s 18IPower of Collector to inspect instrument or evidence
10/04/2014
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Cap 117 s 18JPower of Collector to cancel stamp certificates
10/04/2014
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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
03/03/2014
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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
23/02/2013
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Cap 117 s 26(Repealed 14 of 2014 s. 6)
23/02/2013
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Cap 117 s 27Voluntary dispositions
01/05/1998
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Cap 117 s 28Stamp duty chargeable in case of conveyance or transfer in contemplation of sale or subject to power of revocation etc.
30/06/1997
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Cap 117 s 29Certificate with respect to certain conveyances on sale
30/06/1997
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Cap 117 Part IIIACertain Instruments Dealing with Immovable Property#
10/04/2014
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Cap 117 Part IIIA Division 1Preliminary
23/02/2013
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Cap 117 s 29AInterpretation and application of Part IIIA
10/04/2014
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Cap 117 s 29ABNominations or directions that are not agreements for sale
23/02/2013
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Cap 117 s 29ACMeaning of beneficial owner of residential property
23/02/2013
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Cap 117 s 29ADMeaning of closely related persons
23/02/2013
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Cap 117 s 29AEDates of acquisition and disposal of immovable property: general provisions
23/02/2013
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Cap 117 s 29AFDates of acquisition and disposal of immovable property: conveyance on sale executed in pursuance of agreement for sale
23/02/2013
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Cap 117 s 29AGDates of acquisition and disposal of immovable property: more than one agreement for sale involving same immovable property
23/02/2013
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Cap 117 s 29AHInstruments involving minors or mentally incapacitated persons
23/02/2013
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Cap 117 Part IIIA Division 2Conveyances on Sale: General Provisions
23/02/2013
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Cap 117 s 29AIConveyances on sale generally chargeable with ad valorem stamp duty at Scale 1 rates
23/02/2013
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Cap 117 s 29AJCertain conveyances on sale of residential property to Hong Kong permanent residents chargeable with ad valorem stamp duty at Scale 2 rates
23/02/2013
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Cap 117 s 29AKCertain conveyances on sale of residential property together with car parking space to Hong Kong permanent residents chargeable with ad valorem stamp duty at Scale 2 rates
23/02/2013
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Cap 117 s 29ALCertain conveyances on sale of residential property between closely related persons chargeable with ad valorem stamp duty at Scale 2 rates
23/02/2013
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Cap 117 s 29AMConveyances on sale of property for replacing other property disposed of under certain Ordinances chargeable with ad valorem stamp duty at Scale 2 rates
23/02/2013
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Cap 117 s 29ANOther conveyances on sale chargeable with ad valorem stamp duty at Scale 2 rates
23/02/2013
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Cap 117 s 29AOCertain instruments effecting exchange between residential property and non-residential property chargeable with ad valorem stamp duty at Scale 2 rates
23/02/2013
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Cap 117 s 29APCertain instruments effecting exchange between residential properties chargeable with ad valorem stamp duty at Scale 2 rates
23/02/2013
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Cap 117 s 29AQCertain conveyances on sale of residential property involving additional closely related persons chargeable with ad valorem stamp duty at Scale 2 rates
23/02/2013
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Cap 117 s 29ARCertain conveyances on sale of residential property involving withdrawal of closely related persons chargeable with ad valorem stamp duty at Scale 2 rates
23/02/2013
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Cap 117 s 29ASCertain conveyances on sale of residential property related to Public Rental Housing Flats under Tenants Purchase Scheme to tenants or authorized occupants chargeable with ad valorem stamp duty at Scale 2 rates
23/02/2013
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Cap 117 Part IIIA Division 3Agreements for Sale
23/02/2013
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Cap 117 s 29BDuty to execute agreement for sale
10/04/2014
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Cap 117 s 29BAAgreements for sale generally chargeable with ad valorem stamp duty at Scale 1 rates
23/02/2013
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Cap 117 s 29BBCertain agreements for sale of residential property to Hong Kong permanent residents chargeable with ad valorem stamp duty at Scale 2 rates
23/02/2013
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Cap 117 s 29BCCertain agreements for sale of residential property together with car parking space to Hong Kong permanent residents chargeable with ad valorem stamp duty at Scale 2 rates
23/02/2013
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Cap 117 s 29BDCertain agreements for sale of residential property between closely related persons chargeable with ad valorem stamp duty at Scale 2 rates
23/02/2013
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Cap 117 s 29BEAgreements for sale of property for replacing other property disposed of under certain Ordinances chargeable with ad valorem stamp duty at Scale 2 rates
23/02/2013
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Cap 117 s 29BFAgreements for sale made pursuant to court orders chargeable with ad valorem stamp duty at Scale 2 rates
23/02/2013
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Cap 117 s 29BGCertain agreements for exchange between residential property and non-residential property chargeable with ad valorem stamp duty at Scale 2 rates
23/02/2013
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Cap 117 s 29BHCertain agreements for exchange between residential properties chargeable with ad valorem stamp duty at Scale 2 rates
23/02/2013
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Cap 117 s 29BICertain agreements for sale of residential property involving additional closely related persons chargeable with ad valorem stamp duty at Scale 2 rates
23/02/2013
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Cap 117 s 29BJCertain agreements for sale of residential property involving withdrawal of closely related persons chargeable with ad valorem stamp duty at Scale 2 rates
23/02/2013
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Cap 117 s 29BKCertain agreements for sale of residential property related to Public Rental Housing Flats under Tenants Purchase Scheme to tenants or authorized occupants chargeable with ad valorem stamp duty at Scale 2 rates
23/02/2013
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Cap 117 s 29CGeneral provisions on chargeable agreements for sale#
10/04/2014
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Cap 117 s 29CAFurther provisions on special stamp duty chargeable on certain agreements for sale
03/03/2014
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Cap 117 s 29CBFurther provisions on buyer’s stamp duty chargeable on certain agreements for sale
23/02/2013
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Cap 117 s 29CCAgreements for exchange of properties
27/10/2012
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Cap 117 Part IIIA Division 4Conveyances on Sale: Further Provisions
23/02/2013
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Cap 117 s 29DConveyances on sale and agreements for sale involving same immovable property*
10/04/2014
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Cap 117 s 29DAFurther provisions on special stamp duty chargeable on certain conveyances on sale
03/03/2014
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Cap 117 s 29DBFurther provisions on buyer’s stamp duty chargeable on certain conveyances on sale
23/02/2013
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Cap 117 s 29DCInstruments effecting exchange of properties
27/10/2012
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Cap 117 Part IIIA Division 5Refund of Stamp Duty in case of Redevelopment
23/02/2013
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Cap 117 s 29DDRefund of buyer’s stamp duty in case of redevelopment
27/10/2012
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Cap 117 s 29DEPartial refund of ad valorem stamp duty in case of redevelopment
23/02/2013
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Cap 117 Part IIIA Division 6Further Provisions on Ad Valorem Stamp Duty
23/02/2013
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Cap 117 s 29DFPartial refund of ad valorem stamp duty on disposal of residential property in certain circumstances
23/02/2013
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Cap 117 s 29DGFurther ad valorem stamp duty payable on failure to complete disposal of residential property in certain circumstances
23/02/2013