Remarks:
Amendments retroactively made-see 12 of 1999 s. 3

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 Government or an incorporated public officer; (Amended 12 of 1999 s. 3)
(c) all grants by the Government and all Government leases and all surrenders of such grants and leases; (Amended 12 of 1999 s. 3)
(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).