Current English Ord. & Sub. Leg.
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Chapter 117STAMP DUTY ORDINANCE
CAP 117STAMP DUTY ORDINANCE
This provision is subject to amendment(s) already in operation pending incorporation.
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Cap 117Long title
30/06/1997
This provision is subject to amendment(s) already in operation pending incorporation.
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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
03/03/2014
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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
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
03/03/2014
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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
19/07/2013
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Cap 117 s 14Appeal against assessment
19/07/2013
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Cap 117 s 15Non-admissibility, etc. of instruments not duly stamped
27/10/2012
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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 18B Presentation of copies of instruments, etc.
02/08/2004
This provision is subject to amendment(s) already in operation pending incorporation.
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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
19/07/2013
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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
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
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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 IIIAAGREEMENTS TO SELL IMMOVABLE PROPERTY
30/06/1997
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Cap 117 s 29AInterpretation and application of Part IIIA
27/10/2012
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Cap 117 s 29BDuty to execute agreement for sale
27/10/2012
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Cap 117 s 29CChargeable agreements for sale
27/10/2012
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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
27/10/2012
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Cap 117 s 29CCAgreements for exchange of properties
27/10/2012
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Cap 117 s 29DConveyances on sale of residential property
27/10/2012
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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
27/10/2012
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Cap 117 s 29DCInstruments effecting exchange of properties
27/10/2012
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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 29ESection 26 inapplicable to certain agreements
30/06/1997
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Cap 117 s 29FVoluntary chargeable agreements for sale
01/05/1998
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Cap 117 s 29GCertificate with reference to certain agreements for sale
30/06/1997
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Cap 117 s 29HExemptions and relief
27/10/2012
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Cap 117 s 29I(Repealed L.N. 90 of 1999 and 44 of 1999 s. 21)
01/04/1999
This provision is subject to amendment(s) already in operation pending incorporation.
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Cap 117 Part IVUNIT TRUSTS
30/06/1997
This provision is subject to amendment(s) already in operation pending incorporation.
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Cap 117 s 30Interpretation of Part IV
30/06/1997
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Cap 117 s 31Duty of trustees and managers to keep records
30/06/1997
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Cap 117 s 32Numbering and preservation of certificates and instruments of transfer
30/06/1997
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Cap 117 s 33Register of holders of registered units
30/06/1997
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Cap 117 s 34Register of certificates to bearer
30/06/1997
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Cap 117 s 35Form and period of preservation of records
30/06/1997
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Cap 117 s 36Restriction on registration of transfer of units
30/06/1997
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Cap 117 s 37Penalty
01/07/1997
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Cap 117 Part VEXEMPTION AND RELIEF
30/06/1997
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Cap 117 s 38Interpretation of Part V
01/07/2007
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Cap 117 s 39Instruments generally exempted
03/03/2014
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Cap 117 s 40Instruments specially exempted
02/08/2004
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Cap 117 s 41Non-liability of Government or public officer for payment of stamp duty
01/07/1997
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Cap 117 s 42Relief in case of certain leases etc. to Government
01/07/1997
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Cap 117 s 43Relief in case of certain leases etc. of consular premises
07/04/2000
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Cap 117 s 44Relief in case of gift to exempted institution
27/10/2012
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Cap 117 s 45Relief in case of conveyance from one associated body corporate to another
19/07/2013
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Cap 117 s 46Instruments affecting immovable property made for new Government lease or exchange to be exempt
02/08/2004
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Cap 117 s 47Instruments confirmatory of transactions during Japanese occupation to be exempt
02/08/2004
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Cap 117 s 47AInstruments of transfer of units under mandatory provident fund schemes to be exempt
01/12/2000
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Cap 117 s 47BInstruments of transfer relating to indirect allotment or redemption of units to be exempt
14/11/2003
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Cap 117 Part VARelief for Certain Transactions in relation to Specified Alternative Bond Scheme
19/07/2013
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Cap 117 s 47CInterpretation
19/07/2013
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Cap 117 s 47DQualified bond arrangement, and qualified investment arrangement, in specified alternative bond scheme
19/07/2013
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Cap 117 s 47EAlternative bond under qualified bond arrangement regarded as bond
19/07/2013
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Cap 117 s 47FRelief on transactions under qualified investment arrangement
19/07/2013
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Cap 117 s 47GRelief resulting from modification of sections 29CA and 29DA in relation to property held, or formerly held, under qualified investment arrangement
19/07/2013
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Cap 117 s 47HRelief granted under section 47F or 47G deemed withdrawn
19/07/2013
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Cap 117 s 47IInstrument to be duly stamped
19/07/2013
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Cap 117 s 47JRecords and returns
19/07/2013
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Cap 117 s 47KOffence in respect of false or misleading information
19/07/2013
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Cap 117 Part VBAssessment after Deemed Withdrawal of Relief
19/07/2013
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Cap 117 s 47LAssessment after deemed withdrawal of relief under section 45 or 47H
19/07/2013