Contents of Section

Chapter:

117 Title:STAMP DUTY ORDINANCEGazette Number:
Section:39Heading:Instruments generally exemptedVersion Date:30/06/1997

Caution : This is a past version. See the current version for the latest position.


The following instruments shall not be chargeable with stamp duty under this Ordinance-

        (a) all instruments duly stamped under the stamp regulations enforced by the Japanese in Hong Kong between 26 November 1942 and 1 September 1945;
        (b) all conveyances on sale to the Crown or an incorporated public officer;
        (c) all grants by the Crown and all Crown leases and all surrenders of such grants and leases;
        (d) all instruments executed by the Housing Authority for the purposes of the Housing Ordinance (Cap 283) other than a conveyance on sale executed for the purposes of section 17A thereof;
        (e) all instruments executed by the Urban Council for the purposes of the Urban Council Ordinance (Cap 101);
        (ea) all instruments executed by the Regional Council for the purposes of the Regional Council Ordinance (Cap 385); (Added 39 of 1985 s. 60)
        (f) all conveyances on sale of exempted premises to an exempted person; (Amended 40 of 1992 s. 5)
        (g) all instruments exempted under section 125 of the Bankruptcy Ordinance (Cap 6), or section 281 of the Companies Ordinance (Cap 32).