Chapter Number and Title of Enactment
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Chapter: | 117 | Title: | STAMP DUTY ORDINANCE |  | |
: 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.
| Cap 117 | Long title | |
| Cap 117 Part I | PRELIMINARY | |
| Cap 117 s 1 | Short title | |
| Cap 117 s 2 | Interpretation | |
| Cap 117 s 2A | Instruments affected by Land Titles Ordinance | |
| Cap 117 s 3 | Collector of Stamp Revenue and assistant collectors | |
| Cap 117 Part II | CHARGING AND STAMPING OF INSTRUMENTS | |
| Cap 117 s 4 | Charging of, liability for, and recovery of stamp duty | |
| Cap 117 s 5 | Methods of stamping and denoting | |
| Cap 117 s 5A | Collection agreement with recognized exchange company or authorized ATS provider | |
| Cap 117 s 6 | Cancellation of adhesive stamps | |
| Cap 117 s 7 | Licensing and use of franking machines | |
| Cap 117 s 8 | Duplicates and counterparts | |
| Cap 117 s 9 | Late stamping | |
| Cap 117 s 10 | How instruments to be written, charged and stamped | |
| Cap 117 s 11 | Facts and circumstances affecting stamp duty to be set forth | |
| Cap 117 s 12 | Power to call for abstract and evidence | |
| Cap 117 s 13 | Adjudication of stamp duty by Collector | |
| Cap 117 s 14 | Appeal against assessment | |
| Cap 117 s 15 | Non-admissibility, etc. of instruments not duly stamped | |
| Cap 117 s 16 | Provisions relating to certain leases etc. | |
| Cap 117 s 17 | Instrument increasing rent to be chargeable as a lease | |
| Cap 117 s 18 | Calculation of stamp duty as regards foreign currency | |
| Cap 117 s 18A | Fraction of $1 reckoned as $1 | |
| Cap 117 s 18B | Presentation of copies of instruments, etc. | |
| Cap 117 Part IIA | STAMPING BY WAY OF STAMP CERTIFICATES | |
| Cap 117 s 18C | Interpretation | |
| Cap 117 s 18D | Application of this Part | |
| Cap 117 s 18E | Stamping by way of stamp certificates | |
| Cap 117 s 18F | Application for stamping without presenting instruments | |
| Cap 117 s 18G | Approval of application made under section 18F | |
| Cap 117 s 18H | Refusal of application made under section 18F | |
| Cap 117 s 18I | Power of Collector to inspect instrument or evidence | |
| Cap 117 s 18J | Power of Collector to cancel stamp certificates | |
| Cap 117 Part III | ANCILLARY PROVISIONS RELATING TO PART II AND PART IIA* | |
| Cap 117 s 19 | Contract notes, etc. in respect of sale and purchase of Hong Kong stock | |
| Cap 117 s 19A | Refund of stamp duty in respect of sale and purchase of units under unit trust schemes | |
| Cap 117 s 20 | Stamp duty payable where transaction in respect of Hong Kong stock does not amount to jobbing business | |
| Cap 117 s 21 | Passing on of dividends or interest on Hong Kong stock prohibited | |
| Cap 117 s 22 | Stamp duty chargeable where consideration in respect of immovable property consists of stock or security other than stock | |
| Cap 117 s 23 | How consideration consisting of periodical payments to be charged | |
| Cap 117 s 24 | Stamp duty chargeable where conveyance etc. is in consideration of debt etc. | |
| Cap 117 s 25 | Stamp duty chargeable in case of certain conveyances | |
| Cap 117 s 26 | Stamp duty chargeable on contracts, etc. for sale of equitable estate or interest in immovable property | |
| Cap 117 s 27 | Voluntary dispositions | |
| Cap 117 s 28 | Stamp duty chargeable in case of conveyance or transfer in contemplation of sale or subject to power of revocation etc. | |
| Cap 117 s 29 | Certificate with respect to certain conveyances on sale | |
| Cap 117 Part IIIA | AGREEMENTS TO SELL IMMOVABLE PROPERTY | |
| Cap 117 s 29A | Interpretation and application of Part IIIA | |
| Cap 117 s 29B | Duty to execute agreement for sale | |
| Cap 117 s 29C | Chargeable agreements for sale | |
| Cap 117 s 29CA | Further provisions on special stamp duty chargeable on certain agreements for sale | |
| Cap 117 s 29D | Conveyances on sale of residential property | |
| Cap 117 s 29DA | Further provisions on special stamp duty chargeable on certain conveyances on sale | |
| Cap 117 s 29E | Section 26 inapplicable to certain agreements | |
| Cap 117 s 29F | Voluntary chargeable agreements for sale | |
| Cap 117 s 29G | Certificate with reference to certain agreements for sale | |
| Cap 117 s 29H | Exemptions and relief | |
| Cap 117 s 29I | (Repealed L.N. 90 of 1999 and 44 of 1999 s. 21) | |
| Cap 117 Part IV | UNIT TRUSTS | |
| Cap 117 s 30 | Interpretation of Part IV | |
| Cap 117 s 31 | Duty of trustees and managers to keep records | |
| Cap 117 s 32 | Numbering and preservation of certificates and instruments of transfer | |
| Cap 117 s 33 | Register of holders of registered units | |
| Cap 117 s 34 | Register of certificates to bearer | |
| Cap 117 s 35 | Form and period of preservation of records | |
| Cap 117 s 36 | Restriction on registration of transfer of units | |
| Cap 117 s 37 | Penalty | |
| Cap 117 Part V | EXEMPTION AND RELIEF | |
| Cap 117 s 38 | Interpretation of Part V | |
| Cap 117 s 39 | Instruments generally exempted | |
| Cap 117 s 40 | Instruments specially exempted | |
| Cap 117 s 41 | Non-liability of Government or public officer for payment of stamp duty | |
| Cap 117 s 42 | Relief in case of certain leases etc. to Government | |
| Cap 117 s 43 | Relief in case of certain leases etc. of consular premises | |
| Cap 117 s 44 | Relief in case of gift to exempted institution | |
| Cap 117 s 45 | Relief in case of conveyance from one associated body corporate to another | |
| Cap 117 s 46 | Instruments affecting immovable property made for new Government lease or exchange to be exempt | |
| Cap 117 s 47 | Instruments confirmatory of transactions during Japanese occupation to be exempt | |
| Cap 117 s 47A | Instruments of transfer of units under mandatory provident fund schemes to be exempt | |
| Cap 117 s 47B | Instruments of transfer relating to indirect allotment or redemption of units to be exempt | |
| Cap 117 Part VI | ALLOWANCE FOR SPOILED OR UNWANTED STAMPS, ETC.* | |
| Cap 117 s 48 | Allowance for spoiled stamps and stamp certificates rendered unfit for purpose intended | |
| Cap 117 s 49 | Allowance for stamps inadvertently used and stamp certificates inadvertently issued | |
| Cap 117 s 50 | Allowance for unwanted adhesive stamps | |
| Cap 117 s 51 | Manner of making, and time for taking up, allowance | |
| Cap 117 Part VII | MISCELLANEOUS | |
| Cap 117 s 52 | Remission of stamp duty | |
| Cap 117 s 53 | Liability for offences by bodies corporate | |
| Cap 117 s 54 | Inspection of books of account etc. | |
| Cap 117 s 55 | Falsification | |
| Cap 117 s 56 | Offences relating to stamps | |
| Cap 117 s 57 | Power of magistrate in relation to stolen stamps | |
| Cap 117 s 58 | Defacement of adhesive stamps | |
| Cap 117 s 58A | Representations may be made to Collector before certain penalties are imposed | |
| Cap 117 s 58B | Remission of certain penalties | |
| Cap 117 s 59 | Fraudulent practices | |
| Cap 117 s 60 | Punishment for offences | |
| Cap 117 s 61 | Limitation of time for proceedings in respect of offences | |
| Cap 117 s 62 | Responsibility for loss of or damage to instrument | |
| Cap 117 s 63 | Regulations | |
| Cap 117 s 64 | (Have had effect) | |
| Cap 117 s 65 | (Have had effect) | |
| Cap 117 s 66 | Transitional | |
| Cap 117 s 67 | Transitional provisions for purposes of Land Titles Ordinance | |
| Cap 117 s 68 | Transitional provision for Stamp Duty (Amendment) Ordinance 2011 | |
| Cap 117 Sched 1 | ||
| Cap 117 Sched 2 | ||
| Cap 117 Sched 3 | PROVISIONS FOR DETERMINING AMOUNT OF SHARE CAPITAL HELD THROUGH OTHER BODIES CORPORATE | |
| Cap 117 Sched 4 | EXEMPTED TRANSACTION SPECIFIED FOR THE PURPOSES OF SECTION 19(1D) OF THIS ORDINANCE | |
| Cap 117 Sched 5 | ADJUDICATION FEE |
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