Chapter Number and Title of Enactment

Chapter:

117Title:STAMP DUTY ORDINANCE

Download CAP 117 STAMP DUTY ORDINANCE [format: PDF].

: If this pencil mark appears at the beginning of a provision, that provision is subject to amendments that are already in operation but have not yet been incorporated in its text.

Table of contents of enactment:
Cap 117 Long title
Cap 117 Part IPRELIMINARY
Cap 117 s 1Short title
Cap 117 s 2Interpretation
Cap 117 s 2AInstruments affected by Land Titles Ordinance
Cap 117 s 3Collector of Stamp Revenue and assistant collectors
Cap 117 Part IICHARGING AND STAMPING OF INSTRUMENTS
Cap 117 s 4Charging of, liability for, and recovery of stamp duty
Cap 117 s 5Methods of stamping and denoting
Cap 117 s 5ACollection agreement with recognized exchange company or authorized ATS provider
Cap 117 s 6Cancellation of adhesive stamps
Cap 117 s 7Licensing and use of franking machines
Cap 117 s 8Duplicates and counterparts
Cap 117 s 9Late stamping
Cap 117 s 10How instruments to be written, charged and stamped
Cap 117 s 11Facts and circumstances affecting stamp duty to be set forth
Cap 117 s 12Power to call for abstract and evidence
Cap 117 s 13Adjudication of stamp duty by Collector
Cap 117 s 14Appeal against assessment
Cap 117 s 15Non-admissibility, etc. of instruments not duly stamped
Cap 117 s 16Provisions relating to certain leases etc.
Cap 117 s 17Instrument increasing rent to be chargeable as a lease
Cap 117 s 18Calculation of stamp duty as regards foreign currency
Cap 117 s 18AFraction of $1 reckoned as $1
Cap 117 s 18BPresentation of copies of instruments, etc.
Cap 117 Part IIASTAMPING BY WAY OF STAMP CERTIFICATES
Cap 117 s 18CInterpretation
Cap 117 s 18DApplication of this Part
Cap 117 s 18EStamping by way of stamp certificates
Cap 117 s 18FApplication for stamping without presenting instruments
Cap 117 s 18GApproval of application made under section 18F
Cap 117 s 18HRefusal of application made under section 18F
Cap 117 s 18IPower of Collector to inspect instrument or evidence
Cap 117 s 18JPower of Collector to cancel stamp certificates
Cap 117 Part IIIANCILLARY PROVISIONS RELATING TO PART II AND PART IIA*
Cap 117 s 19Contract notes, etc. in respect of sale and purchase of Hong Kong stock
Cap 117 s 19ARefund of stamp duty in respect of sale and purchase of units under unit trust schemes
Cap 117 s 20Stamp duty payable where transaction in respect of Hong Kong stock does not amount to jobbing business
Cap 117 s 21Passing on of dividends or interest on Hong Kong stock prohibited
Cap 117 s 22Stamp duty chargeable where consideration in respect of immovable property consists of stock or security other than stock
Cap 117 s 23How consideration consisting of periodical payments to be charged
Cap 117 s 24Stamp duty chargeable where conveyance etc. is in consideration of debt etc.
Cap 117 s 25Stamp duty chargeable in case of certain conveyances
Cap 117 s 26Stamp duty chargeable on contracts, etc. for sale of equitable estate or interest in immovable property
Cap 117 s 27Voluntary dispositions
Cap 117 s 28Stamp duty chargeable in case of conveyance or transfer in contemplation of sale or subject to power of revocation etc.
Cap 117 s 29Certificate with respect to certain conveyances on sale
Cap 117 Part IIIAAGREEMENTS TO SELL IMMOVABLE PROPERTY
Cap 117 s 29AInterpretation and application of Part IIIA
Cap 117 s 29BDuty to execute agreement for sale
Cap 117 s 29CChargeable agreements for sale
Cap 117 s 29CAFurther provisions on special stamp duty chargeable on certain agreements for sale
Cap 117 s 29CBFurther provisions on buyer’s stamp duty chargeable on certain agreements for sale
Cap 117 s 29CCAgreements for exchange of properties
Cap 117 s 29DConveyances on sale of residential property
Cap 117 s 29DAFurther provisions on special stamp duty chargeable on certain conveyances on sale
Cap 117 s 29DBFurther provisions on buyer’s stamp duty chargeable on certain conveyances on sale
Cap 117 s 29DCInstruments effecting exchange of properties
Cap 117 s 29DDRefund of buyer’s stamp duty in case of redevelopment
Cap 117 s 29ESection 26 inapplicable to certain agreements
Cap 117 s 29FVoluntary chargeable agreements for sale
Cap 117 s 29GCertificate with reference to certain agreements for sale
Cap 117 s 29HExemptions and relief
Cap 117 s 29I(Repealed L.N. 90 of 1999 and 44 of 1999 s. 21)
Cap 117 Part IVUNIT TRUSTS
Cap 117 s 30Interpretation of Part IV
Cap 117 s 31Duty of trustees and managers to keep records
Cap 117 s 32Numbering and preservation of certificates and instruments of transfer
Cap 117 s 33Register of holders of registered units
Cap 117 s 34Register of certificates to bearer
Cap 117 s 35Form and period of preservation of records
Cap 117 s 36Restriction on registration of transfer of units
Cap 117 s 37Penalty
Cap 117 Part VEXEMPTION AND RELIEF
Cap 117 s 38Interpretation of Part V
Cap 117 s 39Instruments generally exempted
Cap 117 s 40Instruments specially exempted
Cap 117 s 41Non-liability of Government or public officer for payment of stamp duty
Cap 117 s 42Relief in case of certain leases etc. to Government
Cap 117 s 43Relief in case of certain leases etc. of consular premises
Cap 117 s 44Relief in case of gift to exempted institution
Cap 117 s 45Relief in case of conveyance from one associated body corporate to another
Cap 117 s 46Instruments affecting immovable property made for new Government lease or exchange to be exempt
Cap 117 s 47Instruments confirmatory of transactions during Japanese occupation to be exempt
Cap 117 s 47AInstruments of transfer of units under mandatory provident fund schemes to be exempt
Cap 117 s 47BInstruments of transfer relating to indirect allotment or redemption of units to be exempt
Cap 117 Part VARelief for Certain Transactions in relation to Specified Alternative Bond Scheme
Cap 117 s 47CInterpretation
Cap 117 s 47DQualified bond arrangement, and qualified investment arrangement, in specified alternative bond scheme
Cap 117 s 47EAlternative bond under qualified bond arrangement regarded as bond
Cap 117 s 47FRelief on transactions under qualified investment arrangement
Cap 117 s 47GRelief resulting from modification of sections 29CA and 29DA in relation to property held, or formerly held, under qualified investment arrangement
Cap 117 s 47HRelief granted under section 47F or 47G deemed withdrawn
Cap 117 s 47IInstrument to be duly stamped
Cap 117 s 47JRecords and returns
Cap 117 s 47KOffence in respect of false or misleading information
Cap 117 Part VBAssessment after Deemed Withdrawal of Relief
Cap 117 s 47LAssessment after deemed withdrawal of relief under section 45 or 47H
Cap 117 Part VIALLOWANCE FOR SPOILED OR UNWANTED STAMPS, ETC.*
Cap 117 s 48Allowance for spoiled stamps and stamp certificates rendered unfit for purpose intended
Cap 117 s 49Allowance for stamps inadvertently used and stamp certificates inadvertently issued
Cap 117 s 50Allowance for unwanted adhesive stamps
Cap 117 s 51Manner of making, and time for taking up, allowance
Cap 117 Part VIIMISCELLANEOUS
Cap 117 s 52Remission of stamp duty
Cap 117 s 53Liability for offences by bodies corporate
Cap 117 s 54Inspection of books of account etc.
Cap 117 s 55Falsification
Cap 117 s 56Offences relating to stamps
Cap 117 s 57Power of magistrate in relation to stolen stamps
Cap 117 s 58Defacement of adhesive stamps
Cap 117 s 58ARepresentations may be made to Collector before certain penalties are imposed
Cap 117 s 58BRemission of certain penalties
Cap 117 s 59Fraudulent practices
Cap 117 s 60Punishment for offences
Cap 117 s 61Limitation of time for proceedings in respect of offences
Cap 117 s 62Responsibility for loss of or damage to instrument
Cap 117 s 63Regulations
Cap 117 s 63AAmendment of First Schedule
Cap 117 s 64(Have had effect)
Cap 117 s 65(Have had effect)
Cap 117 s 66Transitional
Cap 117 s 67Transitional provisions for purposes of Land Titles Ordinance
Cap 117 s 68Transitional provision for Stamp Duty (Amendment) Ordinance 2011
Cap 117 s 69Transitional provisions for Inland Revenue and Stamp Duty Legislation (Alternative Bond Schemes) (Amendment) Ordinance 2013
Cap 117 s 70Transitional provisions for Stamp Duty (Amendment) Ordinance 2014
Cap 117 Sched 1
Cap 117 Sched 2
Cap 117 Sched 3PROVISIONS FOR DETERMINING AMOUNT OF SHARE CAPITAL HELD THROUGH OTHER BODIES CORPORATE
Cap 117 Sched 4EXEMPTED TRANSACTION SPECIFIED FOR THE PURPOSES OF SECTION 19(1D) OF THIS ORDINANCE
Cap 117 Sched 5ADJUDICATION FEE
Cap 117 Sched 6Sections 29CA and 29DA of this Ordinance Modified in relation to Property Held, or Formerly Held, under Qualified Investment Arrangement
Cap 117 Sched 7Transitional Provisions for Inland Revenue and Stamp Duty Legislation (Alternative Bond Schemes) (Amendment) Ordinance 2013




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