法律法规库

印花税条例（附英文）

　　【颁布日期】 19810701

　　【实施日期】 19810701

　　第１１７章

　　【章名】 目 录条次

　　第Ⅰ部 导言

　　１．简称

　　２．释义

　　３．印花税署署长及助理署长

　　第Ⅱ部 文件之征收印花税及加盖印花

　　４．印花税之征收与缴税责任及追讨

　　５．盖印及表示方法

　　５Ａ．与证券交易公司之征收协议

　　６．粘贴印花之注销

　　７．印花盖印机之发牌与使用

　　８．副本与复本

　　９．逾期加盖印花

　　１０．文件之缮写、征税及加盖印花方法

　　１１．须列出影响印花税之事实与情况

　　１２．要求提供摘要与证据之权力

　　１３．由署长裁定印花税

　　１４．对评税提出上诉

　　１５．未经加盖适当印花之文件，不得接纳为证据等等

　　１６．有关某类租约之规定

　　１７．增加租金之文件须视作租约而须征收印花税

　　１８．有关外币之印花税计算法

　　第Ⅲ部 有关第Ⅱ部之附带规定

　　１９．有关香港证券买卖之成交单据

　　１９Ａ．单位信托计划之单位买卖所缴付之印花税之发还

　　２０．香港证券之交易如非属证券经销业务，其缴纳印花税办法

　　２１．禁止转移香港证券之股息或利息

　　２２．以证券或证券以外之债券作不动产之代价，其征收印花税办法

　　２３．向包括定期缴付款额之代价征收印花税办法

　　２４．以债务等作代价之土地契约等，其征收印花税办法

　　２５．若干土地契约之征收印花税办法

　　２６．售卖不动产之法理上之产权或权益之合约等，其征收印花税办

法

　　２７．自愿馈赠

　　２８．预备出售或有权推翻之土地契约或转让等，其征收印花税办法

　　２９．关于若干售卖土地契约之证明书

　　第ⅢＡ部

　　２９Ａ．出售不动产协议

　　２９Ｂ．签订出售协议之责任

　　２９Ｃ．应缴纳印花税之出售协议

　　２９Ｄ．住宅财产转让契约之出售

　　２９Ｅ．第２６条所不适用的若干协议

　　２９Ｆ．自愿馈赠之应征税出售协议

　　２９Ｇ．有关若干出售协议之证明书

　　２９Ｈ．豁免及宽免

　　２９Ｌ．本部及第一附表第一类第（１Ａ）项之适用期限

　　第Ⅳ部 单位信托

　　３０．第Ⅳ部之实施日期及释义

　　３１．受托人与经理设置记录之责任

　　３２．证书及转让文件之编号与保存

　　３３．注册单位持有人登记册

　　３４．持有人证书登记册

　　３５．记录之形式及须保留之期限

　　３６．单位转让登记之限制

　　３７．罚则

　　第Ⅴ部 豁免及宽免

　　３８．第Ⅴ部之释义

　　３９．获一般性豁免之文件

　　４０．获特别豁免之文件

　　４１．政府或公职人员不须负缴纳印花税之责任

　　４２．若干类租予政府之租约等可获印花税宽免

　　４３．若干类领事楼宇之租约等可获印花税宽免

　　４４．对获豁免机构之馈赠，可获印花税宽免

　　４５．联属法团之间之土地契约，可获印花税宽免

　　４６．因与政府订立新租约或换地而签订之有关不动产之文件，可获

豁免缴纳印

　　花税

　　４７．用以证实日军占据期间之交易之文件，可获豁免缴纳印花税

　　第Ⅵ部 退换损坏或不须用之印花

　　４８．退换损坏之印花

　　４９．退换误用之印花

　　５０．退换不须用之粘贴印花

　　５１．退换印花之办法及兑换期限

　　第Ⅶ部 杂项规定

　　５２．印花税之减免

　　５３．承担法团所犯罪项之责任

　　５４．帐簿等之查阅

　　５５．伪造文件

　　５６．与印花有关之罪项

　　５７．裁判司处理偷窃所得印花之权力

　　５８．涂污粘贴印花

　　５８Ａ．在某些惩处之前向署长作出陈述

　　５９．欺诈行为

　　６０．违例之惩处

　　６１．有关罪项之起诉时限

　　６２．有关遗失或损毁文件之责任

　　６３．规例

　　６４－６５．〔效用已完〕

　　６６．过渡性条文

　　第一附表

　　第二附表

　　第三附表

　　本条例旨在综合及修订与印花税有关之法例。

　　〔１９８１年７月１日〕

　　【章名】 第Ⅰ部 导言

　　１．简称

　　本条例定名为印花税条例。

　　２．释义

　　（１）在本条例内，除按照上下文另具意义者外，下开各词应解释如

下——

　　“粘贴印花”一词之意义是由第５条第（３）款所指定；

　　“评税”指由印花税署署长根据第１３条就一份文件所应征收之印花

税所作出之评税；而“评定”一词则具有相同之意义；

　　“不记名证券”指经持有人交付后，即可将任何证券转让之文件，但

不包括非以港币为单位之贷款所构成之证券有关之文件，惟此等贷款如何

用港币偿还，或如可由任何人士选择以港币偿还者，则不在此列。

　　“经纪人”指身为认可证券交易所会员之人士；

　　“应征收”指根据本条例而应征收；

　　“署长”指根据第３条委任之印花税署署长；

　　“成交单据”指须根据第１９条第（１）款所作成及签订之任何成交

单据；

　　“土地契约”指将任何不动产转让或授与任何人士之所有文件（包括

退回土地之契约）及法院之判决或命令；

　　“售卖土地契约”指因售卖而将不动产让与或授与买方或其代表或其

指定之人士之所有土地契约，并包括止赎令；

　　“加盖适当印花”一词对一份文件而言，指就该文件已根据本条例规

定所应征收之印花税而盖贴适当之印花；

　　“证券交易公司”指按《证券交易所合并条例》（第３６１章）认可

的公司作为符合该条例之证券交易公司；

　　“签订”及“文件之签订”二词，对一份并无盖章之文件而言，分别

指签署及署名；

　　“止赎令”指取消赎权之一切命令或判决或具有止赎令效用之命令；

　　“香港不记名证券”指下列不记名证券——

　　（ａ）在香港发行者；或

　　（ｂ）由任何在香港成立之法团或非法人团体或其代表在其他地方发

行者；

　　“香港证券”指转让时须在香港注册之证券；

　　“文件”一词包括每份书面文件；

　　“转让文件”指可将香港证券转让之文件，并包括弃权书；

　　“日本房屋登录所”指在日本占领香港期间用以保存房屋及建筑物之

登记册或记录及有关文件之办事处；

　　“证券经销业务”指根据第６３条制定之规例所指定由经纪进行之证

券经销业务；

　　“租约”一词不包括通过遗赠抵押而订立之租约；

　　“借贷资本”指由任何法团或非法人团体发行之债券、债券总额、公

司债券或长期性债款（无论用何种名称）或由此等团体筹集之资本，而此

等资本乃属借贷所得或具有借款性质者，但不包括符合下列情形之投资—

—

　　（ａ）附有兑换或取得任何证券之权利者；或

　　（ｂ）附有收取利息之权利，而收取之利息额——

　　（ｉ）较该资本面额之合理商业利润为多；或

　　（ｉｉ）在任何程度上须按照某企业之全部或部分业绩或任何资产之

价值而决定者；或

　　（ｃ）附有在偿还时可得回一笔较该资本面额为多之款项之权利，而

该款项与同等资本面额如依照在认可证券交易所挂牌之借贷资本之发行条

件而一般可获偿还之数额，不能作合理之比较者；

　　“印花”指下开任何一项——

　　（ａ）粘贴印花；

　　（ｂ）任何印花（非粘贴印花），用以或旨在用以表示，根据本条例

规定，印花税经已缴付或已获减免，任何罚款经已缴付或已获减免，或裁

定费经已缴付，或表示任何文件不应征收印花税或已加盖适当印花之事实

；

　　（ｃ）根据（ｂ）段所指之印花所作出之记号或表示；

　　（ｄ）任何成交单据上之印花，表示在第５Ａ条协议下征收之印花税

和在此种成交单据上根据第５条第（２Ａ）款规定之背书；

　　“印花税”指根据本条例规定应征收之印花税；

　　“加盖印花”指根据本条例规定盖贴印花；

　　“证券”指下开任何一项投资——

　　（ａ）属于任何法团或非法人团体，或任何政府或地方政府当局，或

由该等团体或政府发行之任何股份、证券、债券、无抵押债券、基金、公

债或票据，或其他任何名称之类似投资；

　　（ｂ）单位信托计划之任何单位；

　　（ｃ）（ａ）或（ｂ）段所提及之任何证券之任何特权或利息，或与

之有关之权利，特权或利息，而非某一雇员所购股份或股份买卖计划之权

利，特权或利息，但除第２２条之规定，不包括任何《税务条例》（第１

１２章）第２条所规定之借贷资本，汇票、期票和保证金证书，以及该条

例下规定之外汇基金欠款文件或港币多边欠款文件；不包括《借款条例》

（第６１章）下的任何契约；也不包括海关退税票、贷款储蓄、基金、契

约或票据，除非是以港币面值，或可用港币偿还，或任何人可选择用港币

偿还者，则不在此列。

　　“加盖印花期限”一词，就文件而言，其意义由第４条第（２）款所

指定；

　　“认可证券交易所”指根据《证券交易所合并条例》第２７条（第３

６１条）而建立之证券交易所。

　　“单位”及“单位信托计划”两词之意义各由第３０条所指定。

　　（２）任何文件，倘根据其他条例之规定毋须缴纳印花税者，则毋须

根据本条例征收印花税。

　　（３）倘本条例有条文规定，除非文件符合条文所规定之条件，否则

不列为已加盖适当印花者，则纵使该文件已符合该条件，但如本条例其他

条文另有规定该文件必须符合其他条件者，则该等条文对该文件亦属适用

，不受影响。

　　（４）在第Ⅳ部生效前，阐释第（１）款内“证券”一词之定义时，

得将其（ｂ）段及凡有提及（ｂ）段之字句略去。

　　３．印花税署署长及助理署长

　　（１）兹设立印花税署署长，由总督委任，并须有若干名由总督委任

之助理署长，以执行本条例之规定。

　　（２）署长之办事处地点由其本人决定。

　　（３）凡本条例任何条款内有提及署长之处，如与执行该条款赋与署

长之职责有关，则包括当时获署长书面授权执行该项职责之任何助理署长

。

　　（４）根据《印花条例》（第１１７章，１９７８年版）第２条获委

任为印花税署署长或助理署长之人士，如其在本条例即将开始生效时担任

该等职位，得视为依照本条规定获委任为印花税署署长或助理署长。

　　【章名】 第Ⅱ部 文件之征收印花税及加盖印花

　　４．印花税之征收与缴税责任及追讨

　　（１）除非本条例另有规定外，凡第一附表所指定之文件，不论在任

何地方签订，均须征收该附表就有关文件所规定之印花税，而该附表所载

类别，附注与诠释均相应生效。

　　（２）除本条例另有规定外，文件加盖印花之期限应为第一附表就有

关文件所规定之时间或期间；此外，倘该附表规定任何文件须于签订前加

盖印花者，则该项规定不应视为禁止有关文件于签订后加盖印花。

　　（３）任何应征收印花税之文件，倘未加盖适当印花，则第１３条第

（１０）款、第１９或第２０条或第一附表分别指定须就有关文件加盖印

花之１名或多名人士，以及使用该文件之人士须承担，或共同及个别承担

民事责任，向署长缴付印花税及根据第９条须缴交之罚款；该等人士更可

因欠缴印花税而被起诉，不论其彼此间之民事责任为何。

　　（３Ａ）任何按照第５条第（２Ａ）款应加盖印花税之成交单据，如

未按第５Ａ条之规定向署长缴付单据上所印之印花税数额，则应按照第（

３）款规定，被视为尚未加盖适当印花之文件。

　　（４）倘未有按照第１９条第（１）款之规定作成及签订成交单据，

则第一附表指定须就该单据加盖印花之人士须承担民事责任，向署长缴付

该单据应征收之印花税及根据第９条须缴交之罚款。

　　（５）凡因追收任何文件之印花税而根据第（３）或第（４）款或第

４５条第（５Ａ）款（Ｃ）段所提出之诉讼，不得于该文件加盖印花期限

届满之６年后提出。

　　（６）纵使本条已有规定，署长可同意接受以分期付款方式缴交印花

税或罚款。

　　（７）倘根据《公司条例》（第３２章）第４５条第（２）款规定须

将该条第（１）款（ｂ）段所指非书面合约之有关资料呈交公司注册官登

记者，则该等资料均须缴付相等于若为书面合约时须缴付之印花税，而本

条第（２）、第（３）、第（５）及第（６）款之规定均适用于上述资料

，一如其适用于上述书面合约然。

　　（８）倘在本条例开始实施后，任何人士根据任何条例获让与或授予

不动产或香港证券者，则无论该条例乃于本条例之前或之后开始实施，该

人须在该条例开始实施之日或获授予上述业权之日后３０天内（二者以较

后者为准），按照不动产之土地契约或香港证券之转让应征收之印花税，

着人将该条例（包括任何使该项授予生效之附属法例）之认证本加盖印花

；此外，为执行第（３）款之规定起见，该人即为须就有关文件加盖印花

之人士。

　　５．盖印及表示方法

　　（１）除本条及第９条另有规定外，凡应征收印花税之文件须交由署

长盖印；署长于收到印花税后得以下列方式或着人以下列方式在文件上盖

印——

　　（ａ）用印花盖印机，并注明所缴付之印花税额及盖印日期；或

　　（ｂ）用署长认可之印章，并注明“香港印花税署”字样及盖印日期

，

　　倘文件乃依照（ｂ）段之方法盖印者，署长须同时在文件上尽量贴近

盖印日期处记录所缴纳之印花税额，并加签署。

　　（２）凡须根据第一附表第二类第（１）项目征收印花税之文件，可

由获署长此项授权之任何人士以盖贴粘贴印花之方式盖印；上述人士须在

署长办事处购买该类印花。

　　（２Ａ）既使在第２款中已作规定，任何在第５Ａ条之成交单据都应

由署长授权之人加盖印章，并以署长认为适当的方式注明应征收之印花税

数额，署长应在单据上以其认为合适之方式批注以下类似文字：通过该协

议指定之证券交易公司已付或将付加盖之印花税数额。

　　（２Ｂ）除非第４条第３Ａ款另作规定，按照第（２Ａ）款盖印之成

交单据应被视为按时交纳了适当数额之印花税。

　　（２Ｃ）有以下行为者将被视为犯法：

　　（ａ）未经署长授权，进行第（２Ａ）款中之背书。

　　（ｂ）对重要事项进行不合实际之背书。

　　（３）为执行第（２）款之规定而使用之粘贴印花，其种类及面额得

由署长决定。

　　（４）除第７条另有规定外，凡须根据第一附表第二类第（４）项目

征收印花税之文件，可由任何根据该条规定获发印花盖印机牌照之人士用

印花盖印机盖印。

　　（５）下开规定，适用于香港发行之不记名证券——

　　（ａ）在发行前，上述文件须连同署长规定须以书面拟备之有关该文

件之资料一并提交署长；如业经以署长认可之特定印章盖印，表示该文件

已提交署长者，则该文件即视为已加盖适当印花；

　　（ｂ）在上述文件发行后２个月内或在署长所批准之较长期间内，须

将一份载有该文件之发行日期及署长规定须呈报之进一步资料之陈述书送

交署长；而该文件所须征收之印花税，须于陈述书送交时或署长所批准之

较长时间内向署长缴交；

　　倘不依照（ａ）或（ｂ）段规定办理，或就该文件所提交之资料在任

何重要情节方面属于虚假者，则第一附表第三类所指定须负责为该文件加

盖印花之人士可遭罚款，其数额相当于该文件所应征收印花税额之１０倍

；此项罚款得视作欠负政府之民事债项，由署长负责追讨。

　　（６）倘一份文件所应征收之印花税在某方面须按照另一份文件所缴

纳之印花税而计算者，则署长在接获申请及上述２份文件后，得将后一份

文件所缴交之印花税额以其认为适合之方式在前一份文件上注明。

　　（７）如果呈交给署长盖印之文件，署长按照第１２条之规定，要求

提供文件摘要或证据，那么除非所要求之摘要或证据已具备，署长可以：

　　（ａ）拒绝在该文件上盖印；

　　（ｂ）按他认为适当之条件在文件上盖印。

　　５Ａ．与证券交易公司之征收协议

　　（１）署长可按照该条例之规定条款，与证券交易公司签订征收协议

；该协议应注明按照第一附表第二类第一项之规定，或交单据所应缴付之

印花税。

　　（２）该条下之协议应该规定：

　　（ａ）在任何与该协议有关或交单据上盖印注明应交纳之印花税数额

；

　　（ｂ）证券交易公司应向署长定期提交与协议有关之成交单据帐目，

包括协议中所规定之细节；

　　（ｃ）证券交易公司应在向署长提交帐目时，交纳第（１）款中规定

之与协议有关之成交单据在帐目期间所应交纳之全部印花税。

　　协议可以包括署长认为合适之任何条件。

　　（３）若未能按协议提交帐目，或未能按照协议交纳印花税，证券交

易公司将受到处罚，每拖延一天罚款１，０００元，另外，协议下每一笔

拖欠税款将按照每１００元每天３分之利率，从应交纳那天起算利息，直

到实际交付日止。

　　（４）第（３）款中之罚金和利息将视作欠负政府之民事债项予以追

讨。

　　６．粘贴印花之注销

　　（１）凡用以表示已根据第５条第（２）款规定缴付印花税之每一粘

贴印花，在盖贴后，须立即由盖贴印花之人士予以注销，使该印花不能再

用以缴税。

　　（２）凡用粘贴印花加盖之文件，除非该印花已依第（１）款所规定

予以注销，否则不得视作已加盖适当印花。

　　７．印花盖印机之发牌与使用

　　（１）署长可发给牌照与任何人士，准许该人使用印花盖印机根据第

５条第（４）款规定在任何文件上加盖印花；牌照格式一如第二附表第一

部所载者。

　　（２）任何人士，均不得使用印花盖印机根据第五条第（４）款规定

在任何文件上加盖印花，除非——

　　（ａ）该人领有牌照；或

　　（ｂ）依照第二附表第一部所开列之条件或署长就印花盖印机牌照所

订定之附加或其他条件而使用；或

　　（ｃ）该盖印机在文件上盖印时，一并盖上加盖印花之日期。

　　（３）第二附表第二部之一般规定，对每一牌照领有牌照之印花盖印

机，均属有效。

　　（４）凡由署长或获授权人员为执行本条之规定已领有牌照之印花盖

印机上所贴之封条，除署获授权人员外，任何人士均不得将之拆开，或何

方式加以干扰。

　　（５）倘署长有合理理由相信确有下开情事者，时将牌照撤销——

　　（ａ）任何人士曾违反第（２）款（ｂ）或（Ｃ）段之规定使用已领

有牌照之印花盖印机，或违反第（４）款之规定，将贴于盖印机上之任何

封条拆开或加以干扰；或

　　（ｂ）已领有牌照之印花盖印机印出之印花有欠完全；或

　　（Ｃ）已领有牌照之印花盖印机最少已有六个月未经使用。

　　（６）任何人士，如违反第（２）或第（４）款之规定，违法。

　　（７）在以第（２）款所指之罪名而提出之检控中，证明被告确拥有

一部印花盖印机，除能提出反，得推定该盖印机乃用以根据第５条第（４

）款之在文件上加盖印花者。

　　（８）任何印花盖印机，倘曾用以进行第（２）款所指之罪行，则无

论是否有人因该项罪行而被定罪，署长可向裁判司申请予以没收。

　　（９）在本条内——

　　“获授权人员”指获署长书面授权执行本条规定之任何公职人员；

　　“牌照”指署长根据第（１）款规定所签发之牌照，

　　“已领有牌照”亦应作如是解释。

　　８．副本与复本

　　凡须征收印花税文件之副本或复本，除非已一如正本加盖印花，或在

其上获表明其正本已缴付印花税，否则不得视作已加盖适当印花。

　　９．逾期加盖印花

　　（１）除第５条第（５）款或第１３条第（７）款（ａ）段适用之文

件外，凡须征收印花税之文件，如未于该文件之加盖印花期限内或该期限

之前加盖印花者，不得予以盖印，但在缴付印花税及下列各项中适用之罚

款后，署长得予以加盖印花——

　　（ａ）如该文件在加盖印花期限届满后１个月内予以盖印，罚款为印

花税额之两倍；

　　（ｂ）如该文件在加盖印花期限届满后十个月之后，但在第２个月内

予以盖印，罚款为印花税额之４倍；

　　（ｃ）在其他情形下，罚款为印花税额之１０倍。

　　（２）署长可减免第（１）款规定应缴罚款之全部或部份。

　　（３）倘根据本条规定任何文件所应缴之罚款已缴付或获减免，署长

得以其认为适当之方式在该文件上加以表明。

　　１０．文件之缮写、征税及加盖印花方法

　　（１）凡应征收印花税之文件，其缮写方法应使印花能加盖在文件之

正面，及使其不能再用于其他文件之上。

　　（２）凡应征收印花税之文件，如载有或涉及多宗不同事项，则应按

每宗事项征收印花税，一如其为个别文件然。

　　（３）凡应征收印花税之文件，须各自按其所应征收之印花税分别加

盖印花。

　　（４）除第１６条第（１）款另有规定外，凡须按照其所订明之代价

征收印花税之文件，倘除上述代价之外另订明其他有值代价者，则应按每

项代价征收印花税，一如其为个别文件然。

　　１１．须列出影响印花税之事实与情况

　　（１）凡对文件应否征收印花税或对其所应征收之税额有所影响之一

切事实与情况，均须在文件内全部正确列出。

　　（２）任何人士，如有下列行为，其目的在欺骗政府者，即属违法—

—

　　（ａ）签订任何并未将上述事实及情况全部正确列出之文件；或

　　（ｂ）如被雇用、参与或拟备任何文件者，因疏忽或遗漏而未有将上

述事实及情况全部在文件内正确列出。

　　（３）在刑事诉讼程序展开前，署长可就第（２）款所指之罪项，以

罚款代替起诉。

　　１２．要求提供摘要与证据之权力

　　当任何文件提交署长盖印时，署长可要求有关人士提供该文件之摘要

及其认为需要之证据，以证明举凡对该文件应否征收印花税或其所应征收

之税额有所影响之事实及情况，均已全部在该文件内正确列出。

　　１３．由署长裁定印花税

　　（１）关于任何已签订之文件，署长可对下开问题表示意见；又倘有

人向其提出请求及缴付审裁费２０元后，则须对下开问题表示意见——

　　（ａ）该文件是否须征收印花税；

　　（ｂ）该文件须征收之印花税额。

　　（２）倘已根据第（１）款规定缴付审裁费，则有关之文件均须以署

长所认可之印章盖印，表明已缴付该项费用。

　　（３）倘署长认为该文件——

　　（ａ）毋须征收印花税，则除第（４）款另有规定外，该文件可加盖

署长所认可之印章，表明该文件毋须征收印花税；

　　（ｂ）如须征收印花税，则署长须评定其数额；此外，除第（７）款

另有规定外，如文件已根据第五条规定加盖印花，表明已缴付署长所评定

之印花税者，该文件亦可加盖署长认可之印章，表明该文件已加盖适当印

花。

　　（４）除本条另有规定外，凡已由署长评定其须缴印花税额之文件，

如未加盖印花或所加盖印花之数额不足者，则不得予以盖印，但如依照评

定之税额加盖印花者，则不在此限；如属署长认为不须征收印花税之文件

，则除非已根据第（２）款盖印，表明已缴付审裁费或第４０条对其适用

，否则不得根据第（３）款（ａ）段予以盖印。

　　（５）第１２条适用于署长拟根据第（１）款规定表示或被要求表示

意见之文件，一如其适用于呈交署长加盖印花之文件；又如署长因执行本

条之规定而要求提交法定声明书者——

　　（ａ）则该法定声明书不得在任何诉讼案中用以针对作出该项声明之

人士，但如属与该文件（该法定声明书与其有关者）须征收印花税额有关

之聆讯，则不在此限；及

　　（ｂ）除非法定声明书内容业经证实在任何重要情节方面并非真确，

否则作出该项声明之人士在缴付该文件所须征收之印花税后，得免除其本

人根据第十一条可能遭受之处罚。

　　（６）任何文件，倘已根据本条规定盖印，表明毋须征收印花税或已

加盖适当印花者，即使有人就印花税提出反对，亦得在任何情况下接纳为

证据。

　　（７）关于任何未加盖印花之文件，如任何人士根据本条规定于该文

件应加盖印花期限内或在该期限开始之前请求署长根据第（１）款规定表

示意见，而署长认为该文件须征收印花税者，则该文件——

　　（ａ）可于缴付印花税后予以加盖印花，但该税款必须于该文件须加

盖印花期限届满前，或在有关之印花税评定日期起计１个月期满前缴付（

两者中以较后之日期为准）；

　　（ｂ）如印花税未依上述规定缴付，可于印花税连同根据第九条规定

计算之罚款一并缴付后予以加盖印花，而就此项目的而言，第九条之规定

在加盖印花方面适用于该文件，一如其适用于须征收印花税但未于其应加

盖印花期限内加盖印花之文件。

　　（８）倘评定文件须征收印花税额之通知书，乃于评定日期起７日内

以挂号邮件方式送达根据第（１）款请求署长就该文件表示意见，或须就

该文件加盖印花之人士，则该项评税在评定日期１个月后即属最终决定，

在任何方面对该等人士均属有效，但如在反对该项评税之上诉案中获胜诉

者，则属例外。

　　（９）倘署长在评定任何文件所须征收之印花税额后１个月内，认为

评定之税额过高，则可将该项评税取消，而另以其认为适当之评税取代之

；此外，在本条例内，凡有提及评税之处，均视作包括用以替代之评税。

　　（１０）凡经署长根据第（１）款规定表示或须表示意见之应征收印

花税文件，倘其上表明已缴纳印花税，惟已缴税额较署长评定者为少，则

在不损害任何人士缴付上述两者间差额之责任之情况下，除非该文件在由

有关评税评定日期起计之１个月内按该差额加盖印花，否则另须征收附加

印花税，其数额相当于根据该差额所须缴交之利息，由该评税之评定日期

后１个月起计至缴付该附加印花税日期为止，按每百元或其部份每日缴付

四仙计算；此外，凡须按该项评定印花税额在文件上加盖印花之人士，亦

须负责按该项额外印花税额在该文件上加盖印花。

　　（１１）关于根据第（１０）款规定所须缴交之附加印花税，署长可

宽免其全部或部份。

　　１４．对评税提出上诉

　　（１）任何人士倘对署长根据第１３条所发出之评税感不满，可于该

评税评定之日期起计１个月内，按照评定之数额缴付印花税后，向法院提

出上诉，并可为此要求署长造具及签署案情陈述书，列出其须表达意见之

问题及其所作出之评税。

　　（２）署长接获要求后，须造具及签署案情陈述书，并于签署后将其

送达提出此项要求之人士；该人士可于接获该陈述书后７天内将该陈述书

呈交律政司后，要求排期对该案进行聆讯。

　　（３）在聆讯该案后，法院可对提出之问题进行裁决；如法院认为有

关文件须征收印花税，则由法院评定应征收之税额。

　　（４）倘法院评定之印花税额较署长所评定者为少，法院得下令将多

缴之印花税款连同根据第九条所多缴之罚款一并发还上诉人。

　　（５）倘法院认为署长评定之税额并非过高，得颁发命令确定该项评

税为正确。

　　（５Ａ）在根据本条提出之诉讼案之全部或部份聆讯过程中，法院可

委派土地审裁处之成员出席，从旁协助；但有关上诉之裁决，将由法院单

独作出。

　　（６）在本条内，“法院”指地方法院。

　　１５．未经加盖适当印花之文件，不得接纳为证据等

　　等

　　（１）任何须征收印花税之文件，如未加盖适当印花，则除下开诉讼

外，不得在任何诉讼中被接纳为证据，或供作其他用途——

　　（ａ）刑事诉讼；

　　（ｂ）署长为追讨任何根据本条例须缴纳之印花税或罚款而提出之民

事诉讼：

　　但如法院于律师提出个人保证，着人办理下列事项后颁发如是命令，

则未经加盖适当印花之文件亦可在民事诉讼中获接纳为呈堂证据——

　　（ｉ）按该文件所须征收之印花税在文件上加盖印花；及

　　（ｉｉ）征收根据第九条规定所须缴付之有关罚款。

　　（２）除第（３）款另有规定外，任何须征收印花税之文件，除非已

加盖适当印花，否则任何公职人员或法团不得予以处理、归档、或登记；

此外，任何公职人员或法团如不遵守本款之规定，可被罚款１０００元，

此项罚款得视作欠负政府之民事债项，由署长负责追讨。

　　（３）第（２）款不适用于以下登记：

　　（ａ）属于《土地注册条例》（第１２８章）之文件，如已按照第５

条第（１）款或第１３条第（２）款盖印；或一销售协议包含下列陈述如

有第２９Ａ条第（１）款所规定之非住宅财产；

　　（ｂ）一转让文件已根据第１３条第（２）款盖印，但以上登记不涉

及该文件是否加盖适当印花。

　　（４）任何公职人员，倘获授权或依法须将任何文件之副本或抄本予

以处理、归档或登记，而此等文件之正本如须由该公职人员处理、归档或

登记时，则必须加盖适当印花者，则该公职人员有权要求出示该文件之正

本或足以证明该文件已加盖适当印花之证据；如未能出示已加盖适当印花

之文件正本或上述之证据，该公职人员不得将该副本或抄本予以处理、归

档或登记。

　　１６．有关某类租约之规定

　　（１）任何租约或租约协议，倘有订定缴付或同意订定缴付或必须缴

付，或作为因退租或放弃有关相同标的物之任何现存租约或协议之代价而

须缴付之惩罚租金或属惩罚租金性质之增加租金者，可毋须按上述租金征

收印花税。

　　（２）租约协议须征收印花税，一如其为按该协议所载之租期及租值

订立之租约然。

　　１７．增加租金之文件须视作租约而须征收印花税

　　任何文件，如规定将租金增加而该租金乃载于其他须征收印花税并已

视作租约而加盖适当印花之文件者，则该文件只须按所加租金征收印花税

，一如其为租约然；但本条之规定，对于按照任何条例纯粹为通知该项加

租而发出之文件，并不适用。

　　１８．有关外币之印花税计算法

　　（１）倘计算任何文件之印花税时所根据之款额乃以港币以外之货币

为单位者，则为计算印花税起见，须按该文件订立日期当日之汇率将该笔

款项折算为港币。

　　（２）为执行本条之规定起见，“汇率”一词对第（１）款所提及之

文件而言，乃指有关货币于文件订立日期当日（如该日为星期日或公众假

期，则以该日前一营业日）开市时由金融司订定之电汇买价。

　　【章名】 第Ⅲ部 有关第Ⅱ部之附带规定

　　１９．有关香港证券买卖之成交单据

　　（１）除本条另有规定外，凡以当事人或代理人身份买卖香港证券之

任何人士须——

　　（ａ）立即作成及签订成交单据；

　　（ｂ）根据第一附表第二类第（１）项或第（２）项之规定，或者对

于适用第４５条的单据，根据第１３条第（２）款将成交单据加盖印花；

　　（ｉ）如买卖在香港进行，则在买卖日期后２日内；

　　（ｉｉ）如属其他情形，则在买卖日期后３０日内；

　　（ｃ）如为代理人，须将已加盖适当印花之成交单据转交其委托人；

　　（ｄ）应在转让证券上背书，大意如下：

　　（ｉ）按第一附表第二类第（１）或第（２）项之规定，该成交单据

已缴付印花税；

　　（ｉｉ）如属于第４５条处理范围之成交单据，则陈述该单据已按第

１３条第（２）款规定缴付印花税。

　　（１Ａ）在下开情况下，第（１）款对单位信托计划单位之买卖并不

适用——

　　（ａ）该买卖乃由取消该单位而达成者；或

　　（ｂ）该单位之买卖乃由单位信托计划经理达成，而该人达成该买卖

之权力乃由于——

　　（ｉ）该人在最近２个月内获得该单位或其他单位之转让；或

　　（ｉｉ）并非因该单位或其他单位曾转让给该人者。

　　（１Ｂ）下列在第（１）款（ｄ）段下之在香港买卖证券转让不必背

书：

　　（ａ）证券之转让文件在挂牌之证券交易所，按交易所之规定监督进

行；或

　　（ｂ）以挂牌证券交易所或以其所指名人士之名义注册之香港证券。

　　（１Ｃ）第（１）款不适用于按市场合同进行之香港证券买卖。

　　（２）根据第（１）款规定须作成之成交单据须叙明下开事项——

　　（ａ）达成该项香港证券买卖之人士是否以当事人或代理人身份进行

买卖；如以代理人身份进行，则须叙明委托人之姓名；

　　（ｂ）交易日期及成交单据作成日期；

　　（ｃ）该等香港证券之数量及名称；

　　（ｄ）该等香港证券每一单位之成交价及其总值，或如属交换者，则

用以交换该等香港证券之财产详情；及

　　（ｅ）结算日期。

　　（３）凡不遵照本条规定办理之代理人或其他人士，无权因买卖香港

证券而提出追讨经纪佣金、佣金或代理费之请求。

　　（４）凡成交单据所缴纳之印花税，得加入经纪佣金或代理费内计算

，并得作为该费用之一部份而予以追讨。

　　（５）倘成交单据乃与多过一种香港证券之买卖有关，则该成交单据

应视作多张计算，其数目与买卖证券之种类数目相同。

　　（６）倘买卖香港证券之人士并非香港居民，而第一附表第二类第（

１）项目所规定之印花税并未缴付，则除须向有关转让文件征收其原应征

收之印花税外，另征收相当于该证券买卖时应缴数额之印花税；此外，在

根据本款规定向转让文件征收之印花税而言，承让人须负责在该文件上加

盖印花，而加盖印花期限则为签订该文件后３０日。

　　（７）倘转让文件已根据第（６）款加盖印花，署长须以其认为适当

之方式在其上签注，表示该文件已根据该款规定加盖印花。

　　（８）任何香港证券之转让文件，如非经下开程序，则不得视为已加

盖适当印花——

　　（ａ）该转让文件已根据第（１）款（ｄ）段或第（７）款由买卖双

方面予以签注；或

　　（ｂ）该转让文件已由署长以其认为适当之方式予以签注，表示——

　　（ｉ）该转让文件经已根据第一附表第二类第（３）项目规定缴付印

花税；或

　　（ｉｉ）该转让文件毋须征收第（６）款或第一附表第二类第（３）

项目规定之印花税。

　　（ｃ）该香港证券按挂牌交易所之规则转让给挂牌交易所或其指名的

人士。

　　（９）倘已根据下开规定缴付印花税，则第（１）款所指之签注得由

下开人士以署长认为适当之方式为之——

　　（ａ）根据第一附表第二类第（１）项目规定缴付印花税者，由署长

或获其授权之任何人士代其为之；

　　（ｂ）根据第一附表第二类第（２）项目规定缴付印花税者，由署长

为之。

　　（９Ａ）根据第一款ｄ段（ｉｉ）之背书，应由署长用其认为合适之

方式为之。

　　（１０）任何人士，如为执行第（１）款（ｄ）段规定而作之签注在

任何重要细节方面乃属失实者，即属违法。

　　（１０Ａ）有关单位信托计划单位之买卖（但非第（１Ａ）款所提及

之买卖），本条（除第（１）款（ｃ）段外）及第一附表第二类第（１）

项目所加诸任何人士（单位信托计划经理除外）之责任，须由该经理履行

，而该经理另须履行加诸其本人之任何责任；在此方面而言，第（２）款

（ａ）段不适用。

　　（１１）除非（１２）款和（１３）款另作规定，本条规定不适合于

：

　　（ａ）抵押证券；或

　　（ｂ）证券返还。

　　（１２）有抵押返还之证券，按照本印花税条例这种抵押应被视为买

卖证券；该条例（除非本条第（１）款（ｄ）段另作规定）适用于下列买

卖证券情况，只要这种买卖发生在香港：

　　（ａ）有获得抵押证券之认可之抵押人；

　　（ｂ）有具体日期；

　　（ｃ）按所抵押证券描述之香港证券以前之收盘价对价；如所抵押之

证券有多种描述，则按挂牌交易所以前相应之各种收盘价。

　　（１３）任何被认可之抵押人应该：

　　（ａ）准备规定格式之帐本；

　　（ｂ）帐本中应记录所抵押证券及按所抵押证券而返还之证券及细节

；

　　（ｃ）按署长之要求，向署长送还：

　　（ｉ）按规定格式；

　　（ｉｉ）包括帐本之有关细节；

　　（ｉｉｉ）时间。

　　（１４）倘署长确信，任何人在其交易过程中，按挂牌交易所之规定

与操作出卖一笔香港证券而获得一笔香港证券，署长可用书面形式批准该

人士为本条下之认可抵押人。

　　（１５）任何认可抵押人若不按第（１３）款规定办事将被罚款１，

０００元；署长将作为对政府之民事欠款予以追讨。

　　（１６）在本条中：

　　“分配”就单位信托计划下之单位而言，指该等单位之发行；

　　“认可抵押人”指

　　（ａ）一名经纪人；或

　　（ｂ）第（１４）款下认可之作为适用本条之认可抵押人。

　　“抵押证券”就抵押证券而言，指认可之抵押人按抵押证券规则获得

之香港证券。

　　“市场合同”指按照《证券（结算所）条例》（第４２０章）第２条

规定之市场合同。

　　“以前收盘价”就香港证券而言，指按挂牌交易所之规则与操作而决

定之这种香港证券以前之收盘价。

　　“认可票据交换所”指按照《证券（结算所）条例》（第４２０章）

第２条规定之认可票据交换所。

　　“规则”有关：

　　（ａ）认可之票据交换所，指《证券（结算所）条例》（第４２０章

）第２条规定之规则，该票据交换所有该条例规定所赋予之效力；

　　（ｂ）挂牌交易所，指主宰交易所操作和管理之规则，或指导其成员

之规则，称呼和职位。

　　“卖或买”包括任何价值方面之处理，获得（而非配给）和交换；任

何交易中之有关文件，按照第３０条第３、４或５款之规定，被认为是卖

或任何其他形式之“卖”或“买”，都将被认定为如此。

　　“指定日期”就证券抵押而言，指：

　　（ａ）任何被认可之抵押人按证券抵押规定获得抵押证券后之第１５

天；

　　（ｂ）按证券抵押之规定，署长可允许比“证券抵押”释义条（ｂ）

款所规定之期限长一些，比执行（ｂ）款中之保证，“指定日期”即指该

较长之期限到期后之第２天。

　　“证券抵押”指一种交易，在其中，认可之抵押人——旨在做成一笔

香港证券生意，通过

　　（ａ）经纪人，按照挂牌交易所之规定和实践，作为经纪人之正常业

务，从另一人手中获得符合上述目的之香港证券；

　　（ｂ）应在保证中提供：

　　（ｉ）（ａ）段中之“另一人”为何人；

　　（ｉｉ）自他从（ａ）段中之“另一人”手中获得证券第２天算起，

不得超过１４日，从“另一人”手中获得香港证券之数量及描述。

　　“证券返还”有关证券抵押，指一种交易，其中，“证券抵押”释义

中（ｂ）段之保证应在——

　　（ａ）该段中指定之时期执行。

　　（ｂ）署长允许之较长时期执行。

　　１９Ａ．单位信托计划之单位买卖所缴付之印花税之

　　发还

　　（１）倘单位信托计划之单位买卖乃由该计划之经理达成，并已根据

第一附表第二类第（１）项目缴纳印花税者，该计划之经理及受托人如在

达成该项买卖当日起计之两个月期限届满前，根据第（２）款向署长提出

申请，并共同证明下列事项，即可获发还印花税——

　　（ａ）有关单位之证书，若然有者，经已撤销；

　　（ｂ）部分信托资产由于该项买卖而业已套现，信托资产亦因而有所

减缩；及

　　（ｃ）有关单位已取消，而单位信托经理并无权力转让其他单位以取

代之。

　　（２）任何人士，倘根据本条规定申请发还印花税，须于申请时将已

付印花税之成交单据，及第（１）款所指单位信托经理与受托人之联名证

明书呈交署长。

　　（３）在本条内，“信托资产”一词之意义与第３０条所载者相同。

　　２０．香港证券之交易如非证券经销业务，其缴纳印

　　花税之办法

　　倘成交单据已根据第一附表第二类第（２）项目之规定加盖印花，惟

日后证实与其有关之整宗或部分交易乃非属证券经销业务者，则达成该宗

与成交单据有关之买卖之经纪，须就署长签发之付款通知书，即时缴纳下

列数额之印花税——

　　（ａ）相等于有关成交单据如原先根据第一附表第二类第（１）项目

之规定加盖印花则本应缴付之数额；及

　　（ｂ）相等于由买卖当日至缴付（ａ）段所指数额之日止之一段期间

内，该数额应付之利息，利率按每日每百元三仙计算：

　　但如（ａ）段所指数额包含不足１００元之数，则为确定（ｂ）段所

指之利息起见，该数亦作１００元计算。

　　２１．禁止转移香港证券之股息或利息

　　（１）任何人士，除非符合下列条件，否则无权直接或间接要求缴付

任何香港证券之股息或利息或该等股息或利息之数额或价值——

　　（ａ）该人在提出上述要求时乃该香港证券之登记拥有人；

　　（ｂ）该人在宣布股息或利息到期支付后曾一度登记为该香港证券之

拥有人；

　　（ｃ）该人有权获发该股息或利息乃因其为信托声明书所指定之人或

信托受益人；或

　　（ｄ）该人因贷出款项而取得该香港证券作担保，而根据贷款条件，

该人享有领取该股息或利息之权利。

　　（２）任何人士，如根据第（１）款并无权利提出要求者，不得直接

或间接要求或请求支付或收受上述股息或利息或该等股息或利息之数额或

价值。

　　（３）任何人士，不得直接或间接将任何香港证券之股息或利息或该

等股息或利息之数额或价值支付与其他人士，除非——

　　（ａ）该其他人士为该香港证券之登记拥有人；

　　（ｂ）该其他人士在宣布股息或利息到期支付后曾一度登记为该香港

证券之拥有人；

　　（ｃ）该人有权获发该股息或利息乃因其为信托声明书所指定之人或

信托受益人；或

　　（ｄ）该其他人士因贷出款项而取得该证券作担保，而根据贷款条件

，该人享有领取该股息或利息之权利。

　　２２．以证券或证券以外之债券作不动产之代价，其

　　征收印花税办法

　　（１）倘售卖土地契约之代价或部分代价包括任何证券，则该土地契

约所须征收之印花税应参照该证券在该土地契约签订当日之价值计算。

　　（２）倘售卖土地契约之代价或部分代价包括任何证券以外之债券，

该土地契约所须征收之印花税应参照该土地契约签订当日该债券应得之本

息计算。

　　２３．向包括定期缴付款额之代价征收印花税办法

　　（１）就售卖土地契约或香港证券买卖而言，如其代价或部分代价包

括在一段不超过２０年之固定期间内按期缴付款项，而须缴付之总额因而

可预先确定者，则有关之土地契约或成交单据须按相等于该总额之代价征

收印花税。

　　（２）就售卖土地契约或香港证券买卖而言，如其代价或部分代价包

括在一段超过２０年之固定期间内须缴付、或永远缴付、或须在一段非与

生存期同时终止之非固定期间内缴付款项，则有关之土地契约或成交单据

须按照代价数额相当于根据出售条件在土地契约或成交单据签订日期后２

０年内所须缴付之总额而征收印花税。

　　（３）就售卖土地契约或香港证券买卖而言，如其代价或部分代价包

括终生须按期缴付款项，则有关之土地契约或成交单据须按照代价数额相

当于根据出售条件在土地契约或成交单据签订日期后１２年内所须缴付之

总额而征收印花税。

　　２４．以债务等作代价之土地契约等，其征收印花税

　　办法

　　（１）就售卖土地契约或任何导致香港证券之受益人权益转让之交易

而言，如该项土地契约或交易乃全部或部分以受让人所欠之任何债务，或

以或然或必然支付之金钱或转移之证券为代价者（不论其是否对转让之物

业或权益成为或构成一种抵押），则该债务、金钱或证券应视为代价之全

部或部分（视乎情形而定），而有关土地契约或成交单据则须按该项代价

征收印花税。

　　（２）倘售卖土地契约或导致香港证券之受益人权益转移之交易乃全

部或部分以受让人所欠之债务为代价，而除本款之规定外，有关之土地契

约或成交单据应征收印花税所根据之代价，乃高于转让物业或受益人权益

之价值，则该代价应减至与该价值相等；此外，该售卖土地契约或成交单

据，除非根据第１３条第（３）款规定加盖印章，否则不得视为已加盖适

当印花。

　　（３）倘承让人因第（１）款所提及导致任何法团股份之受益人权益

转移之交易，或因与该项交易有关，而须负担该法团之债务，则该项交易

，除以其他支付之金钱或转移之股份为条件外，并得视为以支付一笔与该

项债务相等之款额为条件。

　　２５．若干土地契约之征收印花税办法

　　（１）倘合约订明以一个代价出售整项不动产，但该项不动产分为个

别部分以不同文件转让与买主，则须按双方认为适当之办法将代价分摊，

并在有关之土地契约内列明每一部分之代价；而该土地契约，则须根据该

代价征收印花税。

　　（２）倘合约订明以一个代价由２名或以上人士共同购置，或由任何

人士代表其本人及他人，或完全代表多名其他人士购置整项不动产，但该

项不动产分为个别部分，以根据每一部分特订之代价转让与购置或经他人

代购之人士，则每一部分之土地契约均须按该契约内所指定之代价征收印

花税。

　　（３）倘需要多项转让文件始可使买主拥有出售之不动产之全部业权

，则只有主要之转让文件方须征收印花税；其他文件，则毋须征收印花税

。

　　（４）凡已签订合约购置任何不动产之人士，倘于取得有关之土地契

约之前，签订合约将该项不动产出售与任何其他人士，而该项不动产随即

转让与转购人，则有关土地契约须按转购人所付出之代价征收印花税。

　　（５）凡已签订合约购置任何不动产之人士，倘于取得有关之土地契

约之前，签订合约将该项不动产之全部或部分出售与任何其他人士，而原

卖主其后将该项不动产分为若干部分转让与不同人等，则每一部分之土地

契约只须按转购人所付出之代价征收印花税，而不必理会原来代价之数额

或价值。

　　（６）倘转购人已取得有关土地权益之实际转让（该权益乃原属向其

直接出售之人士者），而该项转让须按转购人所付出之代价征收印花税，

并已加盖适当印花，则原卖主其后与该转购人就同一项不动产所签订之土

地契约毋须征收印花税。

　　（７）在以任何不动产交换其他不动产，或将任何不动产划分为若干

部分时，如须支付或给予，或同意支付或给予任何代价以求均等者，则达

成该项交换或划分之主要或唯一文件，除受第２７条规定管制外，应视作

售卖土地契约而只须按该代价征收印花税；此外，如属此种情形而须有若

干文件方可使各方均获得其全部所有权益者，则除主要文件外，其他所有

文件，均毋须征收印花税。

　　２６．售卖不动产之法理上之产权或权益之合约等，

　　其征收印花税办法

　　（１）任何售卖不动产之法理上之产权或权益之合约或协议，均须征

收印花税，一如其为该产权或权益之实际售卖土地契约。

　　（２）倘买主已根据第（１）款缴纳印花税，并在其取得该物业之土

地契约之前已签订合约或协议将该物业出卖，而该宗买卖之代价较原先买

卖之代价为高，则有关之合约或协议须按该额外代价征收印花税；在其他

情况下，则毋须征收印花税。

　　（３）凡已根据第（１）或第（２）款缴妥印花税者，与买主或转购

人、或其代表或获其指示之其他人士所订立之土地契约毋须征收印花税，

而署长在接获申请，并于有关人士出示之已加盖适当印花之合约或协议后

，须在有关土地契约上注明已缴纳印花税。

　　（４）倘根据第（１）或第（２）款所指，但未加盖印花之合约或协

议而订立之土地契约，在该合约或协议签订后之六个月内或署长按实际情

况认为合理之一段较长时间内，提交署长盖印，该契约得予以盖印，而有

关之合约或协议即毋须再征收印花税。

　　（５）倘第（１）或第（２）款所指之合约或协议其后予以取消或宣

告作废，任何已缴之印花税须由署长发还。

　　２７．自愿馈赠

　　（１）凡属生前自愿馈赠之不动产土地契约，应按照售卖土地契约征

收印花税；计算税额时应以该转让物业之价值作为买卖代价之数额或价值

。

　　（２）凡属生前自愿馈赠之香港证券转让文件或属于第２８条第（１

）款所指按该条规定视作上述文件之任何文件，倘根据第１９条第（１）

款订立之成交单据，已按照承让人就上述香港证券所付代价之数额或价值

缴纳印花税者，则其所须征收之印花税，得用上述已缴付之印花税抵销之

。

　　（３）凡属生前自愿馈赠之土地契约或转让文件，除非获署长根据第

１３条第（３）款（ｂ）段在其上盖印，否则不得视作加盖适当印花。

　　（４）就本条例而言，任何土地契约或转让文件（除该项转让乃出于

诚意及以有值代价予以买主或持有抵押权益者或其他人士外）均应视为属

于生前自愿馈赠之土地契约或转让文件论；此外，为达致此目的起见，（

除以婚姻为代价者外），倘署长认为由于缴付作为代价之款额不足或由于

其他情况，该财产之承让人士从该项转让中得到可观利益，则该项土地契

约或转让文件之代价不得视为有值代价。

　　（５）本条纵有任何规定，均不适用于为保障垫款或贷款之偿还以象

征式代价而订立之土地契约或转让文件；或为委任新受托人而订立之土地

契约或转让文件不论该信托为明示或暗示者；或并无将受益人权益转移者

；或受托人或其他人士以受托人身份为受益人订立之土地契约或转让文件

，不论该信托为明示或暗示者；此外，即使有关之土地契约或转让文件并

无列明其可根据本条获豁免征收印花税之情况，本款仍属有效。

　　（６）在本条内，“土地契约”一词包括任何租约协议或任何不动产

之退让或弃权书。

　　２８．预备出售或有权推翻之土地契约或转让文件

　　等，其征收印花税办法

　　（１）除本条另有规定外，凡将预备出售之财产转让与任何人士之文

件，应视作生前自愿将该财产馈赠之土地契约或转让文件处理。

　　（２）凡于订立或签订第（１）款适用之文件后两年内向署长提出申

请并能向其证明——

　　（ａ）订立或签订该文件时预算出售财产之举并未实现，而该财产已

转回或授回转让人或已转让与因其逝世或破产而取得其权益之人士；或

　　（ｂ）该项财产经已出售，但其代价较该文件按照本条征收印花税时

所根据之价值为少者，

　　如属（ａ）段所指之情况，而根据本条征收之印花税较根据其他条文

规定本应征收者为多，署长须将多缴之税发还；如属（ｂ）段所指之情况

，而根据本条所征收之印花税较该文件根据第（１）款按相等于有关代价

之价值加盖印花时所应征收者为多，则须将多缴之税发还：

　　但如属上述（ｂ）段所指之情况，而署长认为有关该项售卖土地契约

或转让文件应按照第２７条第（４）款之规定征收印花税者，则毋须将已

缴印花税发还。

　　（３）凡因将预备出售之财产转让而订立或签订之文件，不论其是否

将其他财产一并转让或授与，本条第（１）款及第（２）款均适用之，惟

就其他财产所应征收之印花税，则不受该两款规定所影响。

　　（４）为执行第２７条及本条之规定起见，在决定根据上述任何一项

规定征收印花税之文件所转让或授与之财产之价值时毋须考虑下列各项—

—

　　（ａ）任何可使该财产或其部分或该财产之任何权益再授回转让人或

其代表之权力（无论该权力是否记载于文件之内）；

　　（ｂ）由该财产或其任何部分保留之年金，或按照上述方法保留之终

身或其他权益，但该等年金或权益可被收回者；但如于订立或签订上述文

件后两年内向署长提出申请，并能向其证明已就有关财产行使（ａ）段所

指之权力，而该财产或代表该财产之其他财产之全部或部分亦因而获转回

或授回，署长须将根据本款多缴之印花税发还；如全部财产经已转回或授

回而根据本款缴纳之印花税较按照本款以外之规定缴付者为多，须将多缴

之税发还；如属其他情形，而根据本款缴纳之印花税较该文件倘只将未经

转回或授回之财产转让或授与时所应缴纳者为多，则将多缴之税发还。

　　２９．关于若干售卖土地契约之证明书

　　（１）第一附表第一类第（１）项目提及售卖土地契约所涉及代价经

已证明不超逾某一数额时，指该售卖土地契约内载有陈述书，证明该文件

所达成之交易并非属于一宗较大或一系列交易之一部分，而此等交易之代

价之数额或价值或合计数额或价值超逾所证明之数额。

　　（２）在第（１）款内，凡有提及代价之数额或价值之处，应解释如

下——

　　（ａ）对属于生前自愿馈赠之土契约所应征收之印花税而言，指转让

财产之价值；

　　（ｂ）对租约或租约协议所应征收之印花税而言指除租金外，以金钱

、证券或债券为代价之数额或价值。

　　【章名】 第ⅢＡ部 出售不动产协议

　　２９Ａ．第ⅢＡ部之释义与应用范围

　　（１）在本部与第一附表内——

　　“出售协议”指——

　　（ａ）任何人之买卖不动产所签订之文件；

　　（ｂ）任何人之授与或被授与购买不动产之权利，或者不动产之优先

购买权利，而非其他规定之权利之文件；

　　（ｃ）某文件，而非《税务条例》（第１１２章）第２条规定之以一

金融机构为受益者之抵押；在此文件中，任何人

　　（ｉ）给予或被给予一种不可撤销之代理人权力，来保障买主行使所

赋予债权关系方面之所有权利益，代表卖主向买主授权，有出售和处理卖

主不动产利益之权力；

　　（ｉｉ）让与或被让与代表让与者出售或处理让与者不动产利益之权

力，这种权力之代价把权力从受让者转给让与者。

　　（ｄ）有关不动产之信托声明文件，而非一种按声明规定没有财产交

割之信托声明；

　　（ｅ）一个倘若执行，就涉及不动产转让契约出售之文件；

　　（ｆ）一个有关非书面形式之出售协议文件，由备忘录、支票等证据

组成；

　　（ｇ）符合有关文件“买主”定义之任何人，根据该文件规定转让不

动产之权利之文件；

　　（ｈ）符合有关文件“买主”定义之任何人指定或指示；

　　（ｉ）转让或授权转让买主根据该文件规定之不动产利益之文件；

　　（ｉｉ）授权另一人根据该文件规定获得不动产转让契约，或者执行

一项第三者受益之如此转让之文件，而非指定或指示受益人为买主在财产

方面之受托人，或一名或一名以上受益人，他们是买主之父母、配偶或子

女（受益人也不能是买主本人）。

　　“应缴印花税之出售协议”指按第一附件第一类第（１Ａ）项规定，

应缴纳印花税之出售协议。

　　“非住宅财产”指不动产，

　　（ａ）可由政府租赁，或签有政府租赁协议；

　　（ｂ）属于《多层大厦（业主组织法团）条例》（第３４４章）第２

条范围内之相互赔偿损失之协议；

　　（ｃ）按《建筑物条例》（第１２３章）第２１条规定颁发之占有许

可证；

　　（ｄ）任何署长认可之有效限制财产之获准使用人之其他文件：

　　以上文件，在政府租赁该不动产，或同意政府租赁该不动产（正当租

赁）期间之任何时候，都不能全部或部分用作住宅之目的。

　　“买主”包括任何按照出售协议或不成文出售协议之人，他：

　　（ａ）签订了购买不动产契约；

　　（ｂ）获得——

　　（ｉ）不动产；

　　（ｉｉ）购买不动产之权利或不动产之优先购买权，而非限定之权利

；

　　（ｉｉｉ）出售或处理任何不动产利益之权力或权限；

　　（ｉｖ）另一买主按出售协议或不成文出售协议所拥有之不动产权利

或利益；

　　（ｖ）转让任何这种权利或利益之权力；

　　（ｖｉ）按照出售协议或不成文出售协议之规定，取得不动产转让契

约之权限；或

　　（ｃ）被指名为另一被授权人执行不动产转让契约之受益人。

　　“住宅财产”指非住宅财产之外之不动产。

　　“特定选择权或权利”指一种选择权或购买权或优先购买权，由：

　　（ａ）出租人授与承租人；

　　（ｂ）在租赁或租赁协议中，不少于三年固定期限；

　　（ｃ）租赁所规定之财产：

　　自租赁或租赁协议开始后三年内，不得行使这种选择权或权利。除非

事先通知要行使这一权利，而通知之有效期为三年。

　　“不成文出售协议”指非以书面形式之合同，协议或声明，但如同文

件形式具有组成出售协议之性质。

　　“卖主”包括按照出售协议或不成文出售协议之任何人，他——

　　（ａ）签订了出售不动产契约，

　　（ｂ）批准、授与或转让——

　　（ｉ）不动产；

　　（ｉｉ）购买不动产之选择权权利或不动产之优先购买权，而非特定

选择权或权利；

　　（ｉｉｉ）出售或处理任何不动产利益之权力或权限；

　　（ｉｖ）他作为一买主，按照出售协议或不成文出售协议所拥有之不

动产权利或利益；

　　（ｖ）转让任何这种权利之权力；

　　（ｖｉ）按照出售协议或不成文出售协议之规定，取得不动产转让契

约之权限；

　　（ｃ）指定另一人按照出售协议或不成文出售协议来执行受益人为第

三者之不动产转让契约。

　　（２）出售协议或不成文出售协议可以是强制性的，也可以是非强制

性的；可以是无条件的，也可以是有条件的；可以是正式的，也可以是非

正式的；可以是临时的，也可以是永久的；可以是暂时的，也可以是非暂

时的。

　　（３）一份出售协议可以包含２个或２个以上文件。

　　（４）为执行本部及第一附表第一类第（Ａ）项而言，出售协议，不

成文出售协议和出售不动产转让契约应与前一个文件之条件一致，只要该

出售协议，不成文出售协议，出售不动产转让契约（如情况如此）和该前

一个协议

　　（ａ）有关同一不动产；

　　（ｂ）为不动产转让契约规定同样之代价。

　　（５）第一附表第一类第（１Ａ）项不适用于非住宅财产之出售协议

。

　　（６）这一部分和第一附表第一类第（１Ａ）项对该条例其他部分之

规定实行否定。

　　（７）本部及第一附表第一类第（１Ａ）项不适用于下列出售协议和

不成文出售协议：

　　（ａ）以前签订的；或

　　（ｂ）取代了以前由同样双方以同样之条件签订之另一出售协议或不

成文出售协议，

　　而此后开始实施１９９２年《印花税（修订）条例》。

　　２９Ｂ．签订出售协议之责任

　　（１）在不成文出售协议或出售协议下之买主和卖主应在有关日期后

之３０天之内，如未曾按协议进行，签订包含第（５）款说明事项之出售

协议。

　　（２）以上第（１）款不适用于在有关日期不知道不成文出售协议或

出售协议与已有关之买主。

　　（３）在以上第（１）、第（２）款中，有关日期指——

　　（ａ）如是不成文出售协议，指协议签订日；

　　（ｂ）如是前面没有不成文出售协议之出售协议，也没有由相同双方

以相同之条件签订之另一出售协议，指协议签订日；

　　（ｃ）倘前面有一个或一个以上不成文出售协议之出售协议，或有另

一个由相同之双方以相同之条件签订之出售协议，指第一个协议签订日。

　　（４）倘某人作为买主或卖主之代理人介入了一项出售协议或不成文

出售协议，代理人和卖主或买主（如情况如此）应当共同及分别符合第（

１）款中规定。

　　（５）就执行第（１）款而言，以下事项属予以指明——

　　（ａ）有关不动产之卖主和买主之姓名、地址；

　　（ｂ）如卖主或买主是个人，则要求提供身份证明号码；

　　（ｃ）倘卖主或买主不是个人，但已根据《商业登记条例》（第３１

０章）注册，则要求提供卖主或买主之生意登记号码；

　　（ｄ）不动产之描述及地点；

　　（ｅ）按照第２９Ａ条第（１）款之规定，说明该不动产是住宅财产

还是非住宅财产；

　　（ｆ）出售协议签订之日期；

　　（ｇ）如在出售协议前有不成文出售协议，或有另一由相同之双方以

相同之条件签订之出售协议，则以第一个协议日期为准；

　　（ｈ）说明根据出售协议是否有为准备或可能之不动产转让契约之出

售而达成一致之日期；如有，写出该日期；

　　（ｉ）说明在出售协议之前是否有为准备或可能之不动产转让契约之

出售而达成一致价款；如有，该价款数量是多少。

　　（ｊ）签订文件之每个人所知其他任何代价之数量或价值，根据该协

议已付或已给，或已经同意付出或给予任何与该出售协议或与任何不动产

转让契约出售有关之人（不包括合法费用）；接受或拟接受这种代价之人

姓名、地址、身份证明号码或生意注册号码；还有与此代价有关之利益描

述。

　　（ｋ）如买主还未签订协议、说明，就每个签订协议之人士所知，买

主是否知道在协议签订时自己与协议有关。

　　（６）按照第（１）款规定要求签订出售协议之人士，如未能签约，

则应向署长缴纳民事欠款，应付该协议应缴纳之印花税，按照本条款，该

出售协议被视为应缴印花税协议，并按第９条规定，应付罚款；如２人或

２人以上未能签约，则每人应承担共同与分别之责任。

　　（７）按上述第（６）款之规定，任何应为出售协议缴纳印花税之人

士可以用他已缴付印花税之数量（如有的话）来抵销，按第２９Ｄ条第（

６）款（ｄ）段之规定，他在执行该协议时之不动产转让契约出售应缴纳

之印花税。

　　（８）第（６）款之效力不能为任何超过文件盖印失效期６年以上文

件返还印花税而提起诉讼。

　　（９）任何企图欺骗政府不遵守上述第（１）款规定之人士都视为犯

罪，但署长在开始刑事起诉前，可以和解处理这些犯罪行为。

　　（１０）任何人不遵守上述第（１）款规定，并不影响出售协议或不

成文出售协议之有效性或强制性。

　　（１１）在本条中，与某人有关的“身份证明号码”指：

　　（ａ）按照《人事登记条例》（第１７７章）发给该人士之身份证号

码；

　　（ｂ）如没有发给他这种身份证，任何旅行文件号码、身份证号码、

或按《人民入境条例》（第１１５章）第２条第（１）款之规定，发给该

人士身份文件号码；

　　（ｃ）如没有发给他上述文件或证明，则任何其他能证明他身份之文

件号码，只要能使署长认可，

　　但除非描述了有关文件，这种号码是不能完全生效的。

　　２９Ｃ．应缴纳印花税之出售协议

　　（１）第一附表第一类第（１Ａ）项适用的出售协议应缴纳印花税，

即使该协议已经撤销，宣布无效或废除，或以其他任何理由而没有执行。

　　（２）第一附表第一类第（１Ａ）项适用的出售协议应缴纳印花税，

即使——

　　（ａ）该协议不包含第２９Ｂ条第（５）款说明的事项；

　　（ｂ）该协议未被第２９Ｂ条第（１）款要求的人签订，

　　或上述（ａ）（ｂ）同时存在。但署长可以拒绝盖印于不包含这些事

项或未被签订的应付印花税之出售协议。

　　（３）为避免引致疑问，特作如下声明，如果——

　　（ａ）任何有关不动产出售协议均应缴纳印花税；

　　（ｂ）（在执行第一次提到之出售协议时）不动产或部分不动产之转

让契约出售之前，任何有关全部或部分该不动产之出售协议均应缴纳印花

税（不论应由第一次提到之出售协议之卖主或买主，或由双方缴付）

　　那么（除非第一附表第一类第（１Ａ）项和第２９Ｆ条注释里另作规

定）每一协议应为该协议的有关代价缴付印花税。

　　（４）如果有关同样的或部分同样的不动产有２个以上的出售协议而

作必要调整后，第（３）款所指之原则仍适用，例如——

　　（ａ）如果一位买主将应付印花税之出售协议售出，此再次出售协议

应付印花税；而二手买主又将此协议再次出售，则这第三次出售协议还是

应付印花税；或者

　　（ｂ）如果卖主和第二位买主取消了一应付印花税的出售协议，代之

以另一份应付印花税的出售协议，而卖主和第三位买主又取消了第二份应

付印花税的出售协议，代之以另一份应付印花税的出售协议。

　　那么（除非第一附表第一类第（１Ａ）项和第２９Ｆ条注释里另作规

定），每一协议都应为该协议的有关代价缴付印花税。

　　（５）如——

　　（ａ）一项应缴纳印花税之不动产出售协议签订了；

　　（ｂ）在执行第一协议之过程中，一项该不动产或部分该不动产之转

让契约出售之前，有关该不动产的全部或部分又签订了另一应缴印花税之

出售协议（不论是由第一个协议之卖主或买主，或二者皆然），

　　（ｃ）在第二个出售协议下——

　　（ｉ）一个买主之姓名是第一出售协议之买主姓名，另一名买主不是

；或者；

　　（ｉｉ）买主是第一出售协议之买主之一（或之几），但不是全部，

则第二个协议应缴纳印花税，如该协议乃执行第一出售协议之过程中签订

中的一项转让契约的出售；所以，第２９Ｄ条第（４）款或第（５）款之

规定（合适的）将适用。

　　（６）如果有关一项不动产出售协议之印花税已缴付，而卖主不能提

供与协议一致之产权书；在这种情况下买主废除了该协议——

　　（ａ）只要出示署长要求之合法声明或其他证明，署长将对已付印花

税实行减免；

　　（ｂ）第５１条适用这种减免，如系在第Ⅳ部中退换损坏之印花一样

；但是

　　（ｃ）这一款仅适用于，如果——

　　（ｉ）在协议废除后２年内申请减免者；

　　（ｉｉ）还没有开始法律诉讼（不是决定买主是否有权废除协议的法

律诉讼），在这种诉讼中，文件可能会被交出来作为证据，如果署长要求

，文件将被交出取消。

　　（７）如果应付印花税之出售协议包含２个或２个以上文件，只有主

要文件应付印花税，其他文件将不付印花税。

　　（８）在本条例中，出售协议之代价将被视为第２９Ｂ条第（５）款

（ｉ）段和（ｊ）段中有关之数量和价值的总和。

　　（９）为确定应付印花税的出售协议缴付印花税之方式而言，下列情

形之一者，第２２，２３和２４条应当实行，一如在该条中提及者

　　亦然——

　　（ａ）有关转让契约出售将被当作有关应付印花税之出售协议；

　　（ｂ）有关承买人将被当作一项应付印花税之出售协议之买主；

　　（ｃ）有关转让之财产将被当作按应付印花税之出售协议规定之不动

产。

　　（１０）在一项应付印花税的出售协议下，如果，

　　（ａ）任何一不动产交换另一不动产；或者，

　　（ｂ）瓜分一不动产

　　得到同意，并为公平瓜分付出了（或同意付出）代价，则除非第２９

Ｆ条另有规定；该出售协议应缴付与为代价而应付印花税的出售协议相同

的印花税，而且只须付这一印花税。

　　２９Ｄ．住宅财产转让契约之出售

　　（１）如提交一份出售之住宅财产转让契约申请盖印，署长有理由相

信——

　　（ａ）应付印花税之出售协议或者不成文出售协议，如以文件之形式

，则应是一份卖主授权之后，有关全部或部分该财产的应付印花税之出售

协议。

　　（ｂ）若该出售协议不符合第２９Ｂ条第（１）款之规定，或没有适

当加盖印花，或没有按第５条第（１）款或第１３条第（２）款规定加盖

印花，

　　则署长可以拒绝在该出售住宅财产转让契约上盖印。

　　（２）除非第（３）款另作规定，如与应付印花税之出售协议一致的

一项住宅财产转让契约出售签订了，

　　（ａ）而该出售协议加盖了适当印章或按第５条第（１）款或第１３

条第（２）款之规定交付了印花税（不论是在该转让契约出售签订之前或

之后），该项转让契约出售应付印花税１００元。

　　（ｂ）如出售协议未付印花税，则——

　　（ｉ）该转让契约出售应按第一附表第一类第（１）项缴付印花税；

　　（ｉｉ）为了计算该转让契约出售之盖印时间，该转让契约出售将被

视作是在出售协议签订那一天签订的；或者，如果在出售协议之前还有一

出售协议或一不成文出售协议，以同样的双方和同样的条件签订，则该转

让契约出售将被视作是在第一个出售协议签订那天签订的；

　　（ｉｉｉ）该出售协议应缴付印花税１００元。

　　（３）如果一住宅财产转让契约出售的签订与２个或２个以上的出售

协议一致；每个出售协议涉及该住宅财产的不同部分，而一个或多个这种

协议是应付印花税的出售协议，则——

　　（ａ）如每个应付印花税之出售协议都加盖了合适印花或按照第５条

第（１）款或第１３条第（２）款的规定缴付了印花税（无论是在该转让

契约出售签订之前或之后），该转让契约出售应该按第一附表第一类第（

１）项缴付印花税，不算有关出售协议已付或评定应付印花税的总额；

　　（ｂ）如果应付印花税的出售协议没有加盖合适的印花或按照第５条

第（１）款或第１３条第（２）款的规定缴付印花税，署长将不给该转让

契约出售加盖印花，除开按第一附表第一类第（１）项规定，有关转让契

约应付的印花税款和按第９条规定有关出售协议应付的罚款，不算有关其

他出售协议已付或评定应付印花税的总额。

　　（ｃ）如果该转让契约出售在每一个应付印花税之出售协议加盖适当

印花前已适当加盖印花或按照第５条第（１）款或第１３条第（２）款之

规定缴付了印花税，任何应付而未付印花税之出售协议应付印花税１００

元；任何经评定应付印花税之出售协议保持评定之应缴付印花税款；任何

按照第１３条第（２）款规定加盖了印花但还未评定的应付印花税之出售

协议，停止缴付更多的印花税。

　　（４）如果在执行一出售协议过程中签订了一住宅财产转让契约出售

，受益者为出售协议中的买主姓名，而另一受益者未指明，那么——

　　（ａ）如果该出售协议已经合适加盖印花或按照第５条第（１）款或

第１３条第（２）款之规定缴付了印花税（无论是在该转让契约出售签订

之前还是之后），该转让契约出售应按第一附表第一类第（１）项的规定

为转让之代价交纳印花税，不算协议中授权给买主的那一部分住宅财产的

印花税；在这一款中，联合的承租人应被对待为享有该财产之平等的不可

分割之份额。

　　（ｂ）如果该出售协议没有如上所述加盖印花——

　　（ｉ）则该转让契约出售应按第一附表第一类第（１）项之规定，缴

付印花税；

　　（ｉｉ）上述第（２）款（ｂ）段（ｉｉ）项适用；

　　（ｉｉｉ）如果该转让契约出售在出售协议盖印前，已经合适加盖印

花或按照第５条第（１）款或第１３条第（２）款之规定加盖了印花，那

么，该出售协议应缴付印花税１００元。

　　（５）如果在执行一应付印花税之出售协议时签订了一住宅财产转让

出售，受益者为协议中指名的一个或几个（但不是全部）买主，那么——

　　（ａ）如果该出售协议已经合适加盖印花或按照第５条第（１）款或

第１３条第（２）款之规定缴付了印花税（无论是在该转让契约出售签订

之前还是之后），该转让契约出售应按第一附表第一类第（１）项之规定

为转让之代价交纳印花税，不算按照该出售协议，转让给一个或几个受益

者的那部分住宅财产的印花税；在这一款中，将转让契约提供给作为联合

承租人的买主的协议应被视为将财产转让给享有平等不可分割份额之买主

的协议；

　　（ｂ）如果该出售协议没有如上所述加盖印花——

　　（ｉ）则该转让契约出售应按第一附表第一类（１）之规定缴纳印花

税；

　　（ｉｉ）上述第（２）款（ｂ）段（ｉｉ）项适用；

　　（ｉｉｉ）如果该转让契约出售在出售协议盖印前已经合适加盖印花

或按照第５条第（１）款或第１３条第（２）款之规定加盖了印花，那么

，该出售协议应缴付印花税１００元，

　　（６）在本条中——

　　（ａ）契约转让出售应被视为住宅财产之契约转让出售，除非包含了

一声明，证明在该契约转让中的住宅财产是属于第２９Ａ条第（１）款中

描述的非住宅财产；

　　（ｂ）包含了上述声明的契约转让出售可以出示为住宅财产的转让契

约出售；

　　（ｃ）一契约转让出售将被视为与出售协议不一致，除非该契约转让

出售——

　　（ｉ）除非出售协议另作规定，涉及全部或部分不动产；

　　（ｉｉ）受益者为出售协议中指名的一个或几个买主，而无他人；但

在本段中，该人士，其父母，配偶或子女将被视为同一人；

　　（ｄ）在执行一出售协议中，一契约转让出售将被视为没有签订，除

非该转让涉及全部或部分不动产，如该协议没有另作说明的话；除非该转

让与出售协议一致；

　　（ｅ）在第（３）款中，出售协议所指范围包含了１９９２年《印花

税（修订）条例》实施之前的出售协议。

　　２９Ｅ．第２６条所不适用的若干协议

　　第２６条不适用于任何有关不动产在衡平法上的财产利益之合同或出

售协议，如——

　　（ａ）是一份应缴付印花税之出售协议；或者：

　　（ｂ）是一份不成文出售协议，如果写成文件形式，就是一份应缴付

印花税之出售协议。

　　２９Ｆ．自愿馈赠之应征税出售协议

　　（１）任何作为生前馈赠之应付印花税的出售协议都应作为应付印花

税之出售协议缴付印花税，除非该协议另作规定，以该不动产之价值来代

替协议代价之数额或价值。

　　（２）任何作为生前馈赠之应付印花税的出售协议将被视作未加盖适

当印花，除非署长按照第１３条第（３）款（ｂ）段之规定给该文件加盖

了印花。

　　（３）任何应付印花税之出售协议（不是以买主、对土地有他物权者

或其他出于诚意而得到有价约因之人士为受益人的协议），在本条例中将

被视为生前馈赠之应付印花税的出售协议（除了以婚姻为代价者），任何

出售协议之代价在本条例内将不被视作有价约因，如果——

　　（ａ）代价之数额在签订协议时不确定；

　　（ｂ）署长认为，因付与或准备付与之代价或其他事项之数额或价值

不合适，该出售协议授与买主实质利益。

　　（４）本条将不适用于为了名义上之代价和获取预付款或贷款之偿付

而签订之应付印花税之出售协议。本款将具有否定效力：在本条下免交印

花税之协议的情况没有在协议中阐明。

　　２９Ｇ．有关若干出售协议之证明书

　　（１）第一附表第一类第（１Ａ）项有关证明——出售协议之特定数

额，指该出售协议包含一声明，证明该文件同意或使之生效的交易并不构

成超过协议数额的代价的数额或价值，或数额或价值总和，一笔更大交易

或一系列交易的一部分。

　　（２）在第（１）款中，有关代价之数额或价值，除非在协议中另作

规定，将不被视为作为不动产价值生前馈赠之出售协议之应付之印花税。

　　２９Ｈ．豁免及宽免

　　（１）本部和第一附表不适用于以下出售协议或不成文出售协议——

　　（ａ）受益者为第３８条所指的政府或具有法人资格的公务员；

　　（ｂ）在该协议下的免税房产之买主是第３８条所指的免税人士；

　　（ｃ）在该协议中，“香港房屋委员会”或由其提名的某人为一方；

或者

　　（ｄ）该协议是在“香港房屋委员会”同意下签订的

　　（２）第４３条第（１）款适用于应付印花税之出售协议，如同适用

于转让契约出售一样。

　　（３）如一转让契约出售之签订与以下应付印花税之出售协议一致（

符合第２９Ｄ条第（６）款（ｃ）段规定），按第４５条之规定，该转让

契约出售可不支付第一附表第一类第（１）项下应付的印花税

　　（ａ）该出售协议不支付第一附表第一类第（１）项下应付的印花税

；

　　（ｂ）第４５条第（３）款和第５Ａ条适用于该出售协议，如同适用

于转让契约出售一样。

　　２９Ｉ．本部及第一附表第一类第（１Ａ）项之适用期限

　　（１）本部及第一附表第一类第（１Ａ）项将于１９９３年１２月３

１日２４时到期。

　　（２）立法局可以作出决定修正上述第一款，以决定中确定的日期来

替代第一款中确定的日期。

　　（３）当本部及第一附表第一类第（１Ａ）项到期时，下列条款也将

到期——

　　（ａ）在第１５条第（３）款（ａ）段中的如下文字：“是一出售协

议，包括一声明，其大意是按第２９Ａ条第（１）款该出售协议涉及非住

宅财产；”

　　（ｂ）在第一附表中，在“第一附表”旁的方括弧中的下列条号“第

２９Ａ、２９Ｃ、２９Ｄ、２９Ｇ、２９Ｈ、２９Ｉ条；”

　　（ｃ）在第一附表第一类中，有关在衡平法上的财产利益之合同或出

售协议的条目中的下列文字：“出售协议和第２９Ｅ条，及；”

　　（ｄ）第一附表第一类第（１）项的注释５；

　　（ｅ）在第一附表第一类结束处的下列文字：“有自愿让与之应征税

出售协议——见第２９Ｆ条。”

　　（４）在本部和第一附表第一类第（１Ａ）项到期以后，如果在执行

一出售协议中签订了一住宅财产转让契约出售，第２９Ｄ条将适用，而否

定上述到期规定。

　　【章名】 第Ⅳ部 单位信托

　　３０．第Ⅳ部之释义

　　（１）（因失效而略去）

　　（２）在本部内——

　　“持有人证书”一词，就单位信托计划之单位而言，指有关文件，其

交付可将单位转让者；

　　“信托文件”一词，就单位信托计划而言，指设立或记录有关信托之

信托契约或其他文件（不论盖章与否）而任何人士凭此契约或文件得以参

予该计划者；

　　“信托资产”一词，就单位信托计划而言，指由信托文件所载信托管

理之资产；

　　“单位”一词，就单位信托计划而言，指受益人根据信托文件所享有

之权利或权益（不论称其为单位、分单位或其他亦然）；

　　“单位信托计划”一词，指任何计划，其目的或作用系为拥有投资资

金之人士提供便利，使其能以信托受益人身份获享该信托从购置、持有、

管理或处置任何资产而取得之利益或入息者。

　　（３）倘任何人士授权或要求单位信托计划受托人或经理视其为不再

享有该计划之单位，并授权或要求彼等视另一人为享有该单位者，则为执

行本条例之规定起见，该人应视为将该单位转让；此外，为达致上述目的

起见，该人作出该项授权或要求所用之文件，或获署长批准而由经理指明

为取代上述文件之其他文件，应按照该人与其授权或要求受托人或经理视

为享有有关单位之人士进行交易之性质，而视为第２７条第（４）款所指

之生前自愿馈赠之转让文件，或第一附表第二类第（４）项目所述之售卖

形式转让文件。

　　（４）倘任何人士授权或要求单位信托计划受托人或经理视其为不再

享有该计划之单位，但并无授权或要求彼等视另一人为享有该单位之人士

者，则为执行本条例之规定起见，该人应视为以售卖方式将该单位让予经

理；此外，为达致上述目的起见，该人作出该项授权或要求所用之文件，

或获署长批准而由经理指明为取代上述文件之其他文件，应视为第一附表

第二类第（４）项目所述之转让文件。

　　（５）倘单位信托计划经理授权或要求该计划之受托人视某人为享有

该计划之单位之人士，而该经理乃因先前获让予该单位或其他单位而取得

该项权力者，则为执行本条例之规定起见，该经理应视为以售卖方式将第

一次提及之单位让予该人；此外，为达致上述目的起见，该经理作出该项

授权或要求所用之文件，或获署长批准而由经理指明为取代上述文件之其

他文件，应视为第一附表第二类第（４）项目所述之转让文件；但如经理

之所为仅属对因法律运作而转移之单位加以认可或使其生效者，本款即不

适用。

　　３１．受托人与经理设置记录之责任

　　（１）单位信托计划受托人应设置记录册，记载在该计划下代表信托

资产之单位数目，并须不时于该资产数额有所变更时，尽速将因此举而有

所变更之单位数目记入册内。

　　（２）单位信托计划经理应设置记录册，记载下列资料——

　　（ａ）信托资产增加后，其享有单位之数目，及享有日期；及

　　（ｂ）如单位遭取消，取消之单位数目及取消日期。

　　３２．证书及转让文件之编号与保存

　　（１）单位信托计划之注册单位证书及单位持有人证书，在签发前应

由该计划之受托人一一予以编号，并于持有人退回时，由受托人以方便翻

查有关证书之方式予以保存。

　　（２）单位信托计划单位之转让文件，在送交该计划之受托人时，应

由受托人以方便翻查有关文件之方式予以保存。

　　３３．注册单位持有人登记册

　　单位信托计划之受托人应设置注册单位持有人之登记册，并应将下述

资料记入册内——

　　（ａ）持有单位信托计划单位之每一人士之姓名及地址、代表每人所

持单位之每张证书之编号，以及每张证书所涉及之单位数目；

　　（ｂ）各有关人士成为单位持有人之日期，及其在各有关日期成为有

关单位持有人所持单位数目；此外，——

　　（ｉ）如该人凭转让文件或因持有人证书之退回而成为持有人者，则

应记录足够之参考资料，以方便翻查有关之文件或证书；

　　（ｉｉ）如该人因法律运作而享有有关单位，则应记录将单位所有权

让予该人之转让人姓名及有关该项转让之实际情况，或记录足够之参考资

料，以方便翻查受托人所保存载有该等资料之其他记录；

　　（ｃ）倘任何人士不复持有任何单位，其停止持有该单位之日期；此

外——

　　（ｉ）如该人凭转让文件或因持有人证书之签发而不复持有有关单位

者，则应记录足够之参考资料，以方便翻查该转让文件，或记录该持有人

证书之编号；

　　（ｉｉ）如该人之单位所有权因法律运作而转让予另一人，则应记录

后者之姓名及有关该项转让之实际情况，或记录足够之参考资料，以方便

翻查受托人所保存载有该等资料之其他记录。

　　３４．持有人证书登记册

　　（１）倘单位信托计划之单位系以持有人证书表示者，则该计划之受

托人须将下列详情记入第３３条所提及之登记册内之独立部分或另一独立

登记册之内——

　　（ａ）证书签发一事及证书编号；

　　（ｂ）证书所包括之单位数目；及

　　（ｃ）证书签发日期。

　　（２）倘持有人证书经已交回取消者，则须将交回日期加入上述登记

资料之内。

　　３５．记录之形式及须保留之期限

　　（１）根据本部规定设置登记册或记录时，可——

　　（ａ）用钉装之簿册或以清晰易读之形式；或

　　（ｂ）以上述形式以外之其他形式（惟其所记录者必须可还原为清晰

易读之记录），

　　将有关之事项记录；但如登记册或记录并非以在钉装簿册内记录之方

法设置者，则须采取足够之措施，以防止伪造及使其易于察觉。

　　（２）除非根据第３３条之规定所设置之登记册，其形式已具索引者

，否则有关计划之受托人须以方便之形式，设置单位持有人姓名索引。

　　（３）凡本部提及之登记册、结单及其他记录及文件，均须于信托计

划存在期间及其后不少于１年之时间内，予以保存；惟本部并无规定转让

文件或注册单位证书或持有人证书于最后交付该计划之受托人之日起计，

须予保存超过６年者。

　　３６．单位转让登记之限制

　　不论单位信托计划之信托文件有任何规定，该计划之受托人或经理，

除非已收到转让文件，否则不得根据该计划将单位转让登记；惟本条内并

无任何规定，对受托人或经理将因法律运作而获得信托单位所有权之人士

登记为享有该单位人士之权力有所损害。

　　３７．罚则

　　任何人士——

　　（ａ）倘身为单位信托计划之受托人而不遵守第３１条第（１）款、

第３２、第３３、第３４条、第３５条第（２）款或第（３）款，或第３

６条之任何规定；或

　　（ｂ）倘身为单位信托计划之经理而不遵守第３１条第（２）款、第

３５条第（３）款或第３６条之任何规定，

　　可处罚款１０００元，该笔罚款可视作欠负政府之民事债项，由署长

负责追讨。

　　【章名】 第Ⅴ部 豁免及宽免

　　３８．第Ⅴ部之释义

　　在本部内——

　　“获豁免机构”指根据《税务条例》第１１２章第８８条获豁免缴税

之慈善机构或属公共性质之信托机构；

　　“获豁免人士”指已获布政司根据第４３条第（３）款（ｂ）段签发

证书之任何人士；

　　“获豁免房屋”指已获布政司根据第４３条第（３）款（ａ）段签发

证书之任何房屋；

　　“政府”指——

　　（ａ）香港政府；

　　（ｂ）英国政府；

　　“公职人员立案法团”指下列任何一项——

　　（ａ）财政司立案法团（第１０１５章）；

　　（ｂ）教育司立案法团（第１０９８章）；

　　（ｃ）社会福利署署长立案法团（第１０９６章）；

　　（ｄ）政务司立案法团（第１０４４章）。

　　３９．获一般性豁免之文件

　　下开文件毋须根据本条例之规定征收印花税——

　　（ａ）在１９４２年１１月２６日至１９４５年９月１日期间根据日

本人在本港执行之印花规例而加盖适当印花之文件；

　　（ｂ）售予政府或公职人员立案法团之售卖土地契约；

　　（ｃ）政府批地合约，政府租地契约，及所有退回该等批地合约及租

地契约之文件；

　　（ｄ）房屋委员会为执行《房屋条例》（第２８３章）之规定而签订

之文件；但为执行该条例第１７Ａ条之规定而签订之售卖土地契约则属例

外；

　　（ｅ）市政局为执行《市政局条例》（第１０１章）之规定而签订之

文件；

　　（ｅａ）区域市政局为执行《区域市政局条例》（第３８５章）之规

定而签订之文件；

　　（ｆ）将获豁免房屋转让予一名获豁免人士之契约；

　　（ｇ）根据《破产条例》（第６章）第１２５条或《公司条例》第２

８１条获豁免之文件。

　　４０．获特别豁免之文件

　　（１）任何文件，倘因第４１条或第４３条第（１）款之规定而无人

须负责缴纳其所应征收之印花税者，则该文件毋须征收印花税，但该文件

必须提交署长盖印方可作实。

　　（２）凡根据本条提交署长之文件及其副本或复本，毋须缴纳审裁费

，及纵使第１３条第（４）款另有规定，得根据该条第（３）款（ａ）段

盖印，注明该文件毋须征收印花税；而该条第（６）款亦因而适用。

　　４１．政府或公职人员不须负缴纳印花税之责任

　　（１）纵使第４条第（３）款另有规定，政府或公职人员立案法团或

任何以公职人员身份行事之人士均毋须负责缴付任何文件应征收之印花税

或根据第９条所须缴付之罚款。

　　（２）第（１）款之规定不适用于下列人士——

　　（ａ）以下列身份行事之任何公职人员——

　　（ｉ）遗产管理官；

　　（ｉｉ）破产管理官；

　　（ｉｉｉ）官方受托人；或

　　（ｉｖ）清盘人；或

　　（ｂ）执行法院法令之任何公职人员。

　　４２．若干类租予政府之租约等可获印花税宽免

　　（１）本条适用于由下列人士与非属第４３条第（１）款适用之人士

（即另一方订立之租约或租约协议（第３９条适用之文件除外）——

　　（ａ）政府，或任何代表政府行事之人士；或

　　（ｂ）公职人员立案法团。

　　（２）为执行本条例起见，本条适用之每份文件，均应视作载有一项

条款，规定另一方须负责缴纳该文件所应征收印花税之百分之五十；而根

据此项按本条规定视作载于文件内之条款缴付税款，应视作已缴纳该文件

所应征收之全部印花税。

　　４３．若干类领事楼宇之租约等可获印花税宽免

　　（１）倘任何获豁免人员或其代表乃签订租约、租约协议或转让获豁

免房屋契约之一方，则该获豁免人士毋须负责缴付此等文件所应征收之印

花税或根据第９条所须缴付之罚款。

　　（２）凡由获豁免人士或其代表与任何其他人士（政府、公职人员立

案法团或获豁免人士除外）订立的任何租约或租约协议（第３９条适用之

文件除外），均应视作载有一项条款，规定上述其他人士须负责缴纳此等

文件所应征收印花税之百分之五十；而根据此项按本条规定视作载于文件

内之条款所缴付之税款，应视作已缴纳该文件所应征收之全部印花税。

　　（３）布政司可发出证书，证明下列事项——

　　（ａ）（ｉ）倘属于根据《领事关系条例》（第２５９章）获豁免缴

税之楼宇，该楼宇乃本部所指之获豁免房屋；

　　（ｉｉ）倘属于根据１９８４年《中国签证办公室（特权及豁免权）

条例》（第２２４章）获豁免缴税之楼宇，该楼宇乃本部所指之获豁免房

屋；及

　　（ｉｉｉ）倘属于根据《特权及豁免权（联合联络小组及土地委员会

）条例》（第３６章）获豁免缴税之楼宇，该楼宇乃本部所指之获豁免房

屋。

　　（ｉｖ）倘属于根据《特权与豁免权（国际红十字会）条例》（第４

０２章）获豁免缴税之楼宇，该楼宇乃本部所指之获豁免房屋。

　　（ｂ）（ｉ）倘属于《领事关系条例》（第２５９章）所指之外交代

表或领事馆官员，该等人士乃本部所指之获豁免人士；

　　（ｉｉ）倘属于１９８４年《中国签证办公室（特权及豁免权）条例

》（第２２４章）之签证办公室官员，该等人士乃本部所指之获豁免人士

；及

　　（ｉｉｉ）倘属于《特权及豁免权（联合联络小组及土地委员会）条

例》（第３６章）所指之人士，该等人士乃本部所指之获豁免人士。

　　（ｉｖ）倘属于《特权与豁免权（国际红十字会）条例》（第４０２

章）之代表，该等人士乃本部所指之获豁免人士。

　　４４．对获豁免机构之馈赠，可获印花税宽免

　　（１）本条适用之文件，毋须征收第一附表第一类第（１）项目或第

二类第（３）项目所规定之印花税。

　　（２）本条适用于下开文件——

　　（ａ）生前自愿馈赠之不动产土地契约，而有关该不动产之受益人权

益系以赠送方式由享有该权益之人士转予获豁免机构或其受托人者；

　　（ｂ）生前自愿馈赠之香港证券转让文件，而有关该证券之受益人权

益系以赠送方式由该证券之注册拥有人或转让人转予获豁免机构或其受托

人者。

　　（３）凡本条适用之文件，除非已按照若非本条原须征收之印花税额

加盖印花，或已根据第１３条盖上特别印章，指明该文件毋须征收印花税

或已加盖适当印花者，否则不得视作已加盖适当印花。

　　４５．联属法团之间之土地契约，可获印花税宽免

　　（１）凡本条适用之文件，均毋须征收第一附表第一类第（１）项目

，第二类第（１）项目和第二类第（３）项目，所规定之印花税。

　　（２）除第（４）、第（５）第（５Ａ）及第（６）款另有规定外，

倘能向署长证明任何文件作用确在于将不动产之受益人权益，由某一联属

法团转予另一联属法团，而上述两法团彼此有联属关系，即其中一方为另

一方不少于百分之九十已发行股本之权益之拥有人，或另有第三者法团为

上述各法团不少于九成已发行股本之权益之拥有人者，则本条之规定适用

于该文件。

　　（３）凡本条适用之文件，除非已按照若非本条原须征收之印花税额

加盖印花，或已根据第１３条盖上特定之印花，指明该文件毋须征收印花

税或已加盖适当印花者，否则不得视作已加盖适当印花。

　　（４）本条之规定不适用于任何文件，但如能向署长证明该文件并非

按照下述协定而签订或其签订舆该协定无关者，则属例外——

　　（ａ）转让之代价或部分代价乃直接或间接由一名人士提供或收取，

而该人士在签订该文件时并非第（２）款所指与转让人或受让人（指前者

为受益人权益之转让法团，而后者为受让该权益之法团）在他们之间权益

得以转让或香港股票得以买卖有联属关系之法团；

　　（ｂ）该权益以前曾直接或间接由上述人士转让；或买卖，或

　　（ｃ）由于转让人或第三者法团拥有受让人已发行股本之权益所占比

率有所变更，转让人及受让人因而不复有第（２）款所指之联属关系者。

　　（５）在不妨碍第（４）款（ａ）段之一般性原则下，倘根据一项协

定转让人或受让人或上文提及与转让人或受让人有联属关系之法团，凭借

或由于一宗或多宗交易之进行，得以提供或付出任何部分之代价，而上述

多宗交易或其中任何一宗交易涉及由上述联属法团以外之人士提供款项或

其他方式之处置者，则该协定应视作该段所指之协定。

　　（５Ａ）如第（４）款之描述，倘转让人和受让人在文件签订之日后

２年内停止如第（４）款（Ｃ）描述之那关系；如系合同书，在其根据第

１９条被要求达成与签订之日后之２年之内，按本条规定，可请求宽免印

花税——

　　（ａ）转让人和受让人应在关系停止后之３０天内，通知署长上述事

实和停止日期；

　　（ｂ）根据本条，有关该文件之任何宽免印花税之未定请求将遭拒绝

；

　　（ｃ）倘署长根据本条规定批准了，印花税之宽免，转让人与受让人

有责任共同或者分别地在停止日期后之３０天内，以印花税形式向署长交

付一笔金额，其数额相当于如署长没有批准根据本条规定宽免该文件应缴

付之印花税；

　　（ｄ）倘在３０日内（Ｃ）段所指金额未缴纳，转让人与受让人有共

同或分别地责任按照第９条规定被计算罚款；为此，第９条适用于该文件

之盖印，有如适用于应缴付印花税之文件，在规定盖印时间未盖印一样。

　　（６）第（２）及第（４）款所指之拥有权，乃指直接或经由另一法

团或其他法团取得之拥有权，或部分直接取得，而其余部分则经由另一法

团或其他法团取得之拥有权；此外，为执行本条之规定起见，第三附表之

规定应相应适用。

　　（７）任何未能遵照第５Ａ款（ａ）段行事的人士，将被罚款１，０

００元，该项罚款可由署长作为对政府之欠项予以追讨。

　　４６．因与政府订立新租约或换地而签订之不动产之

　　文件，可获豁免缴纳印花税

　　（１）倘田土注册处处长证明，任何对政府批出之不动产有所影响之

文件，乃纯粹为使有关该不动产之政府租地契约能批予其拥有人而按照其

规定签订，并已由一份对该不动产有同样影响及尽可能与其相似之新文件

所取代，而该新文件已于上述政府租地契约批出时立即签订者，则该等文

件得获得豁免缴纳印花税，而署长在有人将获得上述证明之文件向其出示

时，须在文件上加签证书，声明该等文件根据本条之规定系豁免缴纳印花

税者。

　　（２）倘田土注册处处长证明，任何对政府批出之不动产有所影响之

文件，乃纯粹为使该不动产之拥有人能将该不动产交回政府作为交换之代

价或部分代价而按照其规定签订，并已由一份对该不动产有同样影响及尽

可能与其相似之新文件所取代，而该新文件已于上述政府租地契约批出时

立即签订者，则该等文件得豁免缴纳印花税，而署长在有人将获得上述证

明之文件向其出示时，须在文件上加签证书，声明该等文件根据本条之规

定系豁免缴纳印花税者。

　　４７．用以证实日军占据期间之交易之文件，可获豁

　　免缴纳印花税

　　（１）倘田土注册处处长证明，有关方面订立转让契约或交还转让契

约系专为执行一项或一系列交易，而有关之交易文件已在日本房屋登录所

登记或记录在案，并利用按本港通用格式订立之转让或交还转让契约，以

执行处长认为原拟用上述文件达成之交易者，则该转让契约或交还转让契

约，得获豁免缴纳印花税。

　　（２）第（１）款规定之证书，须加签于有关文件之上，而署长在有

人将第（１）款规定之证书及有关之文件向其出示时，须在该文件上加签

证书，声明该文件根据本条之规定系豁免缴纳印花税者。

　　（３）本条之规定，对于违反１９４５年９月１３日之英军政府准许

延期偿债公告内之规定而签订之文件，均不适用。

　　【章名】 第Ⅵ部 退换损坏或不用之印花

　　４８．退换损坏之印花

　　（１）除第（２）款另有规定外，署长在任何人士以法定声明书或其

他方式出示其所需之证据后对在下列情形下损坏之印花，可予以退换——

　　（ａ）在签署任何物件之前，或记载在其上之文件签订之前，该物件

上所盖贴之印花因疏忽而遭损坏、涂抹或因其他原因而不适宜作原定用途

者；

　　（ｂ）因疏忽而遭损坏，或导致不合用，并经署长认为未曾盖贴于任

何物件上之粘贴印花；

　　（ｃ）用于经任何人士签订之文件上之印花，而该文件——

　　（ｉ）其后发现由开始时已属完全无效者；

　　（ｉｉ）因其后发现内有错误而不适合作原定用途者；

　　（ｉｉｉ）未曾供作任何用途，及由于某方当事人不能或拒绝签署该

文件或根据该文件完成是项交易以致欠缺完全，及不足以供作原定用途者

；

　　（ｉｖ）由于某人拒绝根据内载之规定行事或未有在法律规定之时限

内注册或登记而不能达成其原定目的，或变为无效者；或

　　（ｖ）因疏忽而遭损坏，并由当事人各方另行签订一项达成原定目的

之文件，并已加盖适当印花，或其原拟达成之交易，已由其他已加盖适当

印花之文件所达成因而变为无效者。

　　（２）除符合下开情况者外，本条概不适用——

　　（ａ）退换申请书必须于有关印花遭损坏或变为无用后两年内提出；

倘属经任何人士签订之文件，则须于文件签订日期后２年内提出；倘文件

并无日期，则须于首先或独自签订该文件之人士签订后２年内提出；倘文

件送往外地签订，或在无可避免之情况下，未能在上述期间内将任何已被

另一份文件代替之文件出示，则须于署长决定之较后时间内提出；及

　　（ｂ）就已签订之文件而言，未曾有任何诉讼提出，而该文件在该诉

讼中，本有可能交出或提出作为证据（但决定该文件是否无效而进行之诉

讼则不在此限），及倘署长要求时，即须交出予以注销。

　　４９．退换误用之印花

　　任何人士倘因疏忽而在一份应征收印花税之文件上盖贴一价值较所需

者为大之印花，或因疏忽而在一份毋须征收印花税之文件上盖贴印花，署

长可于该人在该文件所载日期之后２年内提出申请时，或如该文件并无日

期，则于首先或独自签订该文件之人士签订后２年内提出申请时，如该文

件须征收印花税并已盖印表明其已缴交其所须征收之印花税者，将该误用

之印花取消，并视作损坏而予以退换。

　　５０．退换不须用之粘贴印花

　　任何人士，倘曾购买粘贴印花而所购得之印花其后并未遭损坏或并未

变为不宜作原定用途或无用者，则署长可于该人提出申请时，予以退换，

但以符合下列情形为限——

　　（ａ）该粘贴印花已交回署长；及

　　（ｂ）署长认为该粘贴印花，确系该人士在下列情况下购买者——

　　（ｉ）于提出申请前２年内在署长之办事处购买者；及

　　（ｉｉ）确实有意使用该印花者。

　　５１．退换印花之办法及兑换期限

　　（１）在根据本部之规定对损坏或误用之印花或粘贴印花给予退换时

，不论在何种情况下，署长均可给予与印花价值相等之金钱或相等面额或

价值之其他印花以代替之；倘有人提出要求而署长又认为适当时，则可给

予价值相等之任何其他面额之印花以代替之。

　　（２）根据本部规定所给予退换之印花，于批准之日起计１年后，即

告无效。

　　【章名】 第Ⅶ部 杂项

　　５２．印花税之减免

　　（１）总督可就任何应缴付印花税之文件——

　　（ａ）全部或部分减免应付印花税；或

　　（ｂ）全部或部分地退还应付印花税。

　　（２）就本条例而言，凡根据本条就任何文件予以减免或退还之印花

税额，应视作已就该文件缴纳论。

　　５３．承担法团所犯罪项之责任

　　无论何时，倘任何法团触犯本条例所指之罪项，乃事先获得某人之同

意或默许，或因某人之疏忽所致，而该人当时乃属下列人士者，则该人亦

犯同罪——

　　（ａ）该法团之董事、经理、秘书或担任类似职位之人员；

　　（ｂ）声称充任上述职位之人员；或

　　（ｃ）该法团之一名成员，而该法团乃由其成员管理者。

　　５４．帐簿等之查阅

　　（１）裁判司倘根据某人之宣誓陈述，认为有理由相信某一楼宇内藏

有帐簿或其他文件，其内容足以证实有人触犯本条例所指之罪项者，则裁

判司可发出搜查令，授权该令内所指明之人士进入该楼宇，搜查各处地方

及其内发现之任何人士，查阅该楼宇内或该人士身上发现之帐簿或其他文

件，并将其复印及取去其副本；此外，倘该等帐簿乃采用非清晰易读之方

式将任何事项记录者，该获授权之人士应视为获授权命令有关人士将所记

录之事项或其有关部分之清晰易读复制副本出示查阅，并将之取去。

　　（２）在根据本条例提出之诉讼中，凡按照上述方法复制之副本均得

接纳为证据。

　　（３）任何人士，对于上述之查阅，复制有关副本或复制本之检取，

均不得以任何方法加以妨碍。

　　（４）任何人士，倘其持有或管理之任何帐簿或其他文件乃署长或获

其书面授权之人士为执行本条例之规定而意欲查阅者，须于署长或获其正

式授权之人士查阅该等帐簿及文件，或复印及捡取其副本时，给予一切合

理之便利。

　　（５）倘第（４）款所指之帐簿乃以非清晰易读之方式将任何事项记

录者，则该款所规定之有关责任，应视为容许查阅及取去其所记录事项或

其有关部分之清晰易读复制本。

　　（６）任何人士，如违犯第（３）款之规定或不遵守第（４）款之规

定，即属违法。

　　５５．伪造文件

　　任何人士，倘为逃避根据本条例所须缴纳之任何印花税或罚款而伪造

、割毁或毁减任何帐簿或其他文件，即属违法。

　　５６．与印花有关之罪项

　　任何人士，如有下开行为，即属违法——

　　（ａ）以欺诈手法在任何文件上印制，或盖押或盖贴印花；

　　（ｂ）明知而出售、提供或陈列以供出售、行使或使用任何以欺诈手

法印制或盖押之印花；

　　（ｃ）以欺诈手法将任何印花割除，意图使用该印花之任何部分；

　　（ｄ）以欺诈手法将任何文件上之印花剪下、撕下或以其他方式移去

，意图使用该印花或其任何部分；

　　（ｅ）以欺诈手法在任何文件或印花上盖贴任何印花或印花之任何部

分，不论该印花或其部分是否以欺诈手法从任何文件或自任何印花剪下、

撕下或以其他方式移去者；

　　（ｆ）以欺诈手法在任何盖有印花之文件上增加、抹去或除去（无论

其为真正除去或表面除去）任何姓名、数额、日期或其他内容或事项，意

图使用该文件上之印花；

　　（ｇ）蓄意或企图将粘贴印花上之注销印记除去；

　　（ｈ）明知而出售、提供或陈列以供出售、行使或使用其注销印记已

全部或局部除去之粘贴印花；

　　（ｉ）以欺诈手法移去或着人移去任何文件上之粘贴印花，意图再次

使用该粘贴印花；

　　（ｊ）以欺诈手法在文件上盖贴按上述办法移去之粘贴印花，或明知

而出售、提供或陈列以供出售或行使上述印花，或行使其明知已贴上上述

印花之文件；或

　　（ｋ）明知而无合法理由持有以欺诈手法印制或在任何文件上盖押或

盖贴之印花，或以欺诈手法割除之印花，或以欺诈手法从任何文件剪下、

撕下或以其他方式移去之印花或其部分，或以欺诈手法在其上增加、抹去

或移去（无论其为真正除去或表面除去）任何姓名、数额、日期或其他内

容或事项之已盖有印花之文件，或注销印记经已全部或局部除去之粘贴印

花或以欺诈手法从任何文件上移去之粘贴印花。

　　５７．裁判司处理偷窃所得印花之权力

　　（１）裁判司倘根据某人之宣誓陈述，认为有理由相信某一楼宇内藏

有印花而该等印花乃从偷窃或以欺诈手法得来者，则可发出令状，授权警

务人员进入该楼宇，搜查各处地方及其内发现之任何人士，扣押及取去该

楼宇内或该人身上发现之该等印花，并拘捕在该楼宇内发现持有或保管该

等印花之人士；此外，倘该人未能向裁判司就其持有或保管该等印花一事

作出满意之解释，或裁判司认为该等印花并非该人从合法途径取得者，则

该等印花应予没收，并送交署长。

　　（２）倘根据第（１）款发出之令状将有关印花扣押，获该令状授权

之警务人员在接获要求时，须将收讫书乙份交与发现持有或保管该等印花

之人士，书内须列明收讫之印花数目、详情及价值，并在移去该等印花前

准许该人在该等印花上作记号。

　　５８．涂污粘贴印花

　　任何人士，倘在使用任何粘贴印花之前以任何方式将其涂污，得受罚

款１０００元之处分；该款项应视作欠负政府之民事债项，由署长负责追

讨：

　　但任何人士如取得署长之明确许可并遵守署长所订定之条件者，则可

于使用粘贴印花之前在其上缮书文字或作其他处理，以资辨认。

　　５８Ａ．在某些惩处之前向署长作出陈述

　　（１）根据第１５条第（２）款、第１９条第（１５）款、第３７条

或第５８条对某人进行起诉之前，署长可——

　　（ａ）亲自或邮寄通知该人，署长起诉之依据；及

　　（ｂ）给该人一个以书面解释的机会，署长缘何不能对该人进行起诉

。５９．欺诈行为

　　任何人士，倘从事或涉及任何法律未有特别指定之欺诈行为、阴谋或

计划，意图诈骗政府印花税者，即属违法。

　　６０．违例之惩处

　　任何人士，倘触犯或企图触犯本条例所指之任何罪项，可被判罚款１

００００元及监禁１年。

　　６１．有关罪项之起诉时限

　　凡有关本条例所指罪项之刑事诉讼，均不得于署长发现有关罪项２年

后，或于触犯罪项起计之６年后提出，二者中以较早者为准。

　　６２．有关遗失或损毁文件之责任

　　凡呈交盖印之任何文件，倘于署长保管之期间内遗失或损毁，而该项

遗失或损毁并非由于印花税署人员蓄意或以欺诈手法，或因其严重疏忽而

造成者，政府对该文件之遗失或损毁毋须负责，该署人员亦然。

　　６３．规例

　　总督会同行政局可制订规例——

　　（ａ）规定何种香港证券之交易或买卖，乃构成本条例所指之证券经

销业务；

　　（ｂ）规定证券经销业务所签订之成交单据之加盖印花程序；

　　（ｃ）修订第二附表。６４－６５．〔效用已完〕６６．过渡性条文

　　（１）为执行一切规定起见，凡根据《印花条例》（第１１７章，１

９７８年版）（本条称为“已撤销条例”）加盖适当印花之文件，应从本

条例开始实施时起，视为已根据本条例加盖适当印花。

　　（２）凡根据已撤销条例须征收印花税之文件，倘未按规定加盖适当

印花，则应视为根据本条例应征收印花税之文件；此外，倘该文件须根据

第九条缴交任何罚款，该罚款应参照如根据已撤销条例应缴罚款时所适用

之时间或期间计算。

　　（３）第１９条所指之买卖，如于本条例实施前达成者，本条例之规

定概不适用，但已撤销条例对上述买卖，则应继续适用，一如本条例从未

有制订然。

　　（４）凡根据已撤销之《印花税管理条例》（第１２１章，１９６４

年版）发出之印花盖印机使用执照，倘于本条例实施当日前仍属有效者，

应视为根据本条例发出之执照。

　　（５）凡根据已撤销条例须作之任何评税或对该项评税须提出之任何

上诉或为追讨印花税或罚款而须提出之任何诉讼或申请，倘在本条例实施

当日前仍属悬而未决或尚未处理者，则在该日之后应继续予以处理，一如

其为根据本条例所须作出或提出者然。

　　（６）凡根据已撤销之印花税管理条例所准予退换之印花，倘在本条

例实施前尚未兑换，则可在实施当日起计之１年内兑换，否则时限过后，

即予取消。

　　（７）凡印花税署署长根据已撤销条例第４７条第（４）款所授予之

权力，倘在本条例实施当日前仍属有效，则应继续有效，一如其为根据本

条例第５４条第（４）款所授予者。

　　【章名】 第一附表

　　〔第４、第５、第５Ａ、第１９、第２０、第２９、第２９Ａ、第２

９Ｃ、第２９Ｄ、第２９Ｇ、第２９Ｈ、第２９Ｉ、第３０及第４５条〕

－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－

－－－－－－－－－－－－－－－－－－－－－－－－－－－－文件性质

｜ （Ａ）印

花税额

　　｜ （Ｂ）加盖印花期限

　　｜ （Ｃ）须加盖印花之人士－－－－－－－－－－－－－－－－－

－－－－－－－－－－－－－－｜－－－－－－－－－－－－－－－－－

－－－－－－－－－－－

　　第一类：香港之不动产 ｜

　　租约协议， ｜

　　见租约及第１６条 ｜

　　售卖法理上权益之协议或合约，见售卖协议及 ｜

第２９Ｅ条，以及售卖土地契约及第２６条 ｜

　　（１）售卖土地契约 ｜

　　（ａ）凡代价数额或价值不超逾￥２５０，０００，而有 ｜

（Ａ）（ａ）２０元关文件已根据第２９条证明所值为￥２５０，０

００者； ｜

　　（ｂ）凡代价数额或价值超逾２５０，０００元惟不超 ｜

（ｂ）２０元，另加一笔相等于代价数额或价值与逾２７００５７元

，而有关文件已根据第２９条证明所值为 ｜２５０，０００元

相差之数之１０％２７００５７元者；

｜

　　（ｃ）凡代价数额或价值超逾２７０，０５７元惟不超 ｜

（ｃ）按代价数额或价值，每百元缴纳印花税７角逾５００，０００

元，而有关文件已根据第２９条证明所值 ｜５仙，凡不足百元

之数亦作百元计算为５００，０００元者；

｜

　　（ｄ）凡代价数额或价值超逾５００，０００元惟不超 ｜

（ｄ）３７５０元，另加一笔相等于代价数额或价值逾５４４１３０

元，而有关文件已根据第２９条证明所值为 ｜与５００，００

０元相差之数之１０％５４４１３０元者；

｜

　　（ｅ）凡代价数额或价值超逾５４４，１３０元惟不超 ｜

（ｅ）按代价数额或价值，每百元缴纳印花税１元逾１，０００，０

００元而有关文件已根据第２９条证明所 ｜５角凡不足百元之

数亦作百元计算值为１，０００，０００元者；

｜

　　（ｆ）凡代价数额或价值超逾１，０００，０００元惟不 ｜

（ｆ）１５，０００元，另加一笔相当于代价数额或价超逾１，０６

２，５２０元，而有关文件已根据第２９条证明 ｜值与１，００

０，０００元相差之数之１０％所值为１，０６２，５２０元者；

｜

　　（ｇ）凡代价数额或价值超逾１，０６２，５２０元惟 ｜

（ｇ）按代价数额或价值，每百元缴纳印花税２元，不超逾１，５０

０，０００元，而有关文件已根据第２９条证 ｜凡不足百元之数

亦作百元计算明所值为１，５００，０００元者；

｜

　　（ｈ）凡代价数额或价值超逾１，５００，０００元惟 ｜

（ｈ）３０，０００元，另加一笔相等于代价数额或价不超逾１，６

５５，１８０元，而有关文件已根据第２９条证 ｜值与１，５０

０，０００元，相差之数之１０％明所值为１，６５５，１８０元者；

｜

　　（ｉ）任何其他情况 ｜

（ｉ）按代价数额或价值，每百元缴纳印花税２元

　　｜７角５仙；凡不足百元之数亦作百元计算

　　｜ （Ｂ）签订后３０日内，另见本项目注二

　　｜ （Ｃ）立约各方及所有其他签订人士；另见本项目

　　｜注二

　　另见第２、第４、第２２、第２３、第２４、第２５、第 ｜

２６、第２７、第２８、第２９、第３９、第４３、第４４及第 ｜

４５条注一 ｜

　　｜

　　第一附表续－－－－－－－－－－－－－－－－－－－－－－－－－

－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－

－－－文件性质

｜ （Ａ）印花税额

　　｜ （Ｂ）加盖印花期限

　　｜ （Ｃ）须加盖印花之人士－－－－－－－－－－－－－－－－－

－－－－－－－－－－－－－－｜－－－－－－－－－－－－－－－－－

－－－－－－－－－－－

　　倘租约之部分代价包含租金，而由于第（２）项 ｜

目（ａ）段之规定须根据本项目征收印花税者，则本 ｜

项目之规定即属适用，一如其中（ａ）至（ｈ）段及 ｜

（ｉ）段中“任何其他情况”等字样已删除然。 ｜

　　注二： ｜

　　凡继出售令、分割令或止赎令发出之转让令，其 ｜

加盖印花期限应为经历司签署该令之前，而须加盖 ｜

印花之人士，应为领取该令人之人士。 ｜

　　注三： ｜

　　如属止赎令，其须征收之印花税额，不应超逾按 ｜

该令所指物业之价值应征收之印花税额。 ｜

　　注四： ｜

　　止赎令除非署长经已根据第１３条第（３）款 ｜

（ｂ）段予以盖印，否则不应视作已加盖适当印花。 ｜

　　注五： ｜

　　凡在一有关住宅财产的应缴付印花税之出售协 ｜

议达成之后签订的住宅转让契约出售，这一项目应 ｜

按照第２９Ｄ条之规定。 ｜

　　交换交换不动产之文件——见第２５条第（７）款 ｜

　　（１Ａ）出售协议 ｜

（Ａ）（ａ）２０元

　　（ａ）如代价之数额或价值不超过２５０，０００元，并 ｜

该文件根据第２９Ｇ条被证明为２５０，０００元； ｜

　　（ｂ）如代价之数额或价值超过２５０，０００元，但 ｜

（ｂ）２０元加上超出２５０，０００元之代价数额或价不超过２７０

，０５７元，并该文件根据第２９Ｇ条被证明 ｜值之１０％为

２７０，０５７元； ｜

　　（ｃ）如代价之数额或价值超过２７０，０５７元，但 ｜

（ｃ）每１００元７５仙或者代价之数额或价值之一不超过５００，０

００元，并该文件根据第２９Ｇ条被证明 ｜部分为５００，０

００元； ｜

　　（ｄ）如代价之数额或价值超过５００，０００元，但 ｜

（ｄ）３，７５０元加上超出５００，０００元之代价数额不超过５４

４，１３０元，并该文件根据第２９Ｇ条被证明 ｜或价值之１

０％为５４４，１３０元；

｜

　　（ｅ）如代价之数额或价值超过５４４，１３０元，但 ｜

（ｅ）每１００元付１．５０元或者代价之数额或价值不超过１，００

０，０００元，并主要文件根据第２９Ｇ条被 ｜之一部分证明为

１，０００，０００元 ｜

　　第一附表续－－－－－－－－－－－－－－－－－－－－－－－－－

－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－文件

性质 ｜（Ａ）

印花税额

　　｜（Ｂ）加盖印花期限

　　｜（Ｃ）须加盖印花之人士－－－－－－－－－－－－－－－－－－

－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－

－－－－－

　　（ｆ）如代价之数额或价值超过１，０００，０００元， ｜

（ｆ）１５，０００元加上超出１，０００，０００元之代价但不超过１

，０６２，５２０元并该文件根据第２９Ｇ条被证 ｜数额或价值

之１０％为１，０６２，５２０元；

｜

　　（ｇ）如代价之数额或价值超过１，０６２，５２０元， ｜

（ｇ）每１００元付２元或者代价之数额或价值之但不超过１，５００，

０００元并该文件根据第２９Ｇ条被证 ｜一部分明为１，５００

，０００元； ｜

　　（ｈ）如代价之数额或价值超过１，５００，０００元， ｜

（ｈ）３０，０００元加上超出１，５００，０００元之代价但不超过１

，６５５，１８０元，并该文件根据第２９Ｇ条被 ｜数额或价值

之１０％证明为１，６５５，１８０元；

｜

　　（ｉ）任何其他情况。 ｜

（ｉ）每１００元付２．７５元或者代价之数额或价值

　　｜之１０％。

　　｜（Ｂ）有关日期后３０天（见２９Ｂ条第（３）款之规

　　｜定）；也见本次类之注释二。

　　｜（Ｃ）所有各方，除开如有一方在相关日期（见２９Ｂ

　　｜条第（３）款之规定）不知道该协议与他有关和其他

　　｜人正在签协议。

　　见第４条和第ⅢＡ部 ｜

　　注一： ｜

　　本项目不适用于有关非住宅财产之出售协议 ｜

（见２９Ａ条第（５）款） ｜

　　注二： ｜

　　如果，在应盖印的头１４天中，一出售协议被另 ｜

一由相同的双方，按相同的条件签订的出售协议取 ｜

而代之，第二个协议根据第２９Ｂ条第（１）款签订，包 ｜

括第２９Ｂ条第（５）款说明之内容—— ｜

　　（ａ）第二个协议应在签订后的３０天之内盖印； ｜

　　（ｂ）如果第二个协议已经适当加盖印花或按第５ ｜

条第１款或第１３条第２款盖印，那么，其对以前的 ｜

由如同双方按照相同条件签订的协议应缴付之印花 ｜

税之责任即告解除。 ｜

　　注三： ｜

　　除非在注二中另作说明，如果签订２个或２个以 ｜

上由相同的双方按相同条件之出售协议，其中之一 ｜

已缴付适当印花或按照第５条第（１）款或第１３条 ｜

（２）款盖印，则每一个其他协议应付印花税１００元。 ｜

　　第一附表续－－－－－－－－－－－－－－－－－－－－－－－－－

－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－

－－－文件性质

｜ （Ａ）印花税额

　　｜ （Ｂ）加盖印花期限

　　｜ （Ｃ）须加盖印花之人士－－－－－－－－－－－－－－－－－

－－－－－－－－－－－－－－｜－－－－－－－－－－－－－－－－－

－－－－－－－－－－－

　　注四： ｜

　　如２个出售协议涉及相同或部分相同之财产、 ｜

涉及同一买主（但并不是在相同的双方之间签订 ｜

的），本项目遵守第２９Ｃ条第（５）款之规定。 ｜

　　注五： ｜

　　在注二、注三、注四中，某人士及其父（母）、配 ｜

偶和子女将被视为同一人。 ｜

　　（２）租约 ｜

　　（ａ）凡给予出租人或其他人士之代价或部分代 ｜

（Ａ）所须征收之印花税与售卖土地契约按同一价包含有任何金钱、

证券或债券者； ｜代价所征收者相同（

见第一项目注一）

　　｜ （Ｂ）签订后３０天内

　　｜ （Ｃ）立约各方及所有其他签订人士

　　（ｂ）凡以租金作为代价或部分代价而—— ｜

　　（ｉ）并无指定租期或租期不固定者； ｜

（Ａ）（ｉ）按年租或每年平均租金，每百元征收

　　｜印花税２角５仙；凡不足百元之数亦作百元计算

　　（ｉｉ）租约所指定之租期不超逾１年者； ｜

（ｉｉ）按租期内应缴之租金总额，每百元征收印

　　｜花税２角５仙；凡不足百元之数亦作百元计算

　　（ｉｉｉ）租约所指定之租期超逾１年惟不超逾３年 ｜

（ｉｉｉ）按年租或每年平均租金，每百元征收印花者；

｜税５角；凡不足

百元之数亦作百元计算

　　（ｉｖ）租约所指定之租期超逾３年者； ｜

（ｉｖ）按年租或每年平均租金，每百元征收印花

　　｜税１元；凡不足百元之数亦作百元计算

　　｜ （Ｂ）签订后３０天内

　　｜ （Ｃ）立约各方及所有其他签订人士

　　（ｃ）按照已加盖适当印花之租约协议而签立之租 ｜

（Ａ）３元约；

｜ （Ｂ）签订后３０天内

　　｜ （Ｃ）立约各方及所有其他签订人士

　　另见第２、第１６、第１７、第２７、第３９、第４２及 ｜

第４３条 ｜

　　分割不动产文件——见第２５条第（７）款 ｜

　　生前自愿馈赠之应缴付印花税之出售文件见第 ｜

２９Ｆ条 ｜

　　生前自愿馈赠——见第２７条 ｜

　　第二类：香港证券 ｜

　　第一附表续－－－－－－－－－－－－－－－－－－－－－－－－－

－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－

－－－文件性质

｜ （Ａ）印花税额

　　｜ （Ｂ）加盖印花期限

　　｜ （Ｃ）须加盖印花之人士－－－－－－－－－－－－－－－－－

－－－－－－－－－－－－－－｜－－－－－－－－－－－－－－－－－

－－－－－－－－－－－

　　（１）成交单据——与证券经销业务无关，按照 ｜

（Ａ）按代价数额或其成交单据签订当日之价值，第１９条第（１）

款所须签立之每份买卖香港证券之单 ｜每千元征收印花税

３元；凡不足千元之数亦作千元据；

｜计算：另见本项目附注

　　｜ （Ｂ）如买卖在香港达成者，买卖后２天内：见第

　　｜１９条第（１）款（ｂ）段第（ｉ）节

　　｜ 如买卖在香港以外地方达成者，买卖后３０天内，

　　｜见第１９条第（１）款（ｂ）段第（ｉｉ）节

　　｜ （Ｃ）代理人，或如无代理人，则为达成买卖之双

　　｜方当事人

　　另见第２、第４、第５、第５Ａ、第６、第１９、第 ｜

２０、第２３、第２４及第２７条 ｜

　　注： ｜

　　倘代价或部分代价包含证券以外之任何债券， ｜

则该债券在成交单据签订当日应得之本金与利息， ｜

应作为该代价当日之价值。 ｜

　　（２）成交单据——与证券经销业务有关，按照 ｜

（Ａ）５元第１９条第（１）款所须签立之每份单据

｜ （Ｂ）买卖后２天内：见第１９条第（１）款（ｂ）

段

　　｜第（ｉ）节

　　｜ （Ｃ）达成买卖之经纪

　　另见第２、第４、第１９及第２０条 ｜

　　（３）转让——用作生前自愿馈赠者，或为达成 ｜

（Ａ）５元及３元，另按证券价值，每千元征收移交香港证券之受益

人权益而作之交易，而非经买 ｜印花税６元；凡不足

千元之数亦作千元计算卖者；止赎令亦包括在内；

｜ （Ｂ）签订后７天内；如在香港以外地方签订

者，

　　｜则为签订后之３０天内；另见本项目注一

　　｜ （Ｃ）转让人及受让人；另见本项目

　　｜ 注一：

　　另见第４、第１９、第２７、第２８、第３０及第４４条 ｜

及第４５条 ｜

　　注一： ｜

　　如属止赎令，其加盖印花期限应为经历司签署 ｜

该令之前，而须加盖印花之人士，应为领取该令之人 ｜

士。 ｜

　　注二： ｜

　　如属止赎令，其须征收之印花税额，不应超逾按 ｜

该令所指债项数额应征收之印花税额。 ｜

　　注三： ｜

　　止赎令除非已由署长根据第十三条第（３）款 ｜

　　第一附表续－－－－－－－－－－－－－－－－－－－－－－－－－

－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－

－－－文件性质

｜ （Ａ）印花税额

　　｜ （Ｂ）加盖印花期限

　　｜ （Ｃ）须加盖印花之人士－－－－－－－－－－－－－－－－－

－－－－－－－－－－－－－－｜－－－－－－－－－－－－－－－－－

－－－－－－－－－－－

　　（ｂ）段予以盖印，否则不应视作已加盖适当印花。 ｜

　　（４）转让——任何其他类别； ｜

（Ａ）５元

　　｜ （Ｂ）签订文件之前，或如在香港以外地方签订

　　｜者，则为签订后３０天内

　　｜ （Ｃ）转让人及受让人

　　另见第５、第７及第３０条 ｜

　　注： ｜

　　在该项目下，对一挂牌票据交易所（按第１９条 ｜

第（１６）款规定）或其指定之人士进行的下列转让不 ｜

征印花税—— ｜

　　（ａ）香港股票；和 ｜

　　（ｂ）按照该交易所的条例进行的（按第１９条第 ｜

（１６）款规定） ｜

　　第三类：香港不记名证券 ｜

　　（１）香港不记名证券，其发行与任何证券有关， ｜

（Ａ）按发行时之市值，每百元缴纳印花税３元；惟该等证券不属下

列各项者—— ｜凡不足百元之数亦

作百元计算

　　（ａ）（已撤销） ｜

　　（ｂ）单位信托计划之单位，其信托之基金不得 ｜

作借贷资本以外之其他投资者； ｜

　　｜ （Ｂ）发行之前

　　｜ （Ｃ）发行文件之人士或委托他人发行该文件之

　　｜人士，及任何代表其发行该文件之代理人

　　另见第２条及第５条第（５）款 ｜

　　（２）香港证券不记名文件——其签发乃用以取 ｜

（Ａ）５元代根据本类第（１）项目已加盖适当印花之类似文件

｜ （Ｂ）签发之前者

｜ （Ｃ）签发文件之人士或代表其

签发文件之人士，

　　｜及为签发文件而作为该人代理人之人士

　　另见第２条及第５条第（５）款 ｜

　　第四类：副本及复本 ｜

　　副本及复本——其正本须征收印花税者 ｜

（Ａ）倘该文件之正本所缴之印花税不足５元者，

　　｜须缴纳之印花税额应相等于正本所缴付者，如属其

　　｜他情况，印花税额应为５元：另见本类附注

　　｜ （Ｂ）签订后７天内；如该文件之正本之加盖印花

　　｜期限为较长者，则以该期限为准

　　｜ （Ｃ）——

　　另见第８条 ｜

　　注： ｜

　　如属根据第４２条第（２）款或第４３条第（２）款 ｜

而只须缴纳百分之五十之印花税之租约或租约协 ｜

议，其副本或复本之印花税应为根据本类别须征收 ｜

印花税额之百分之五十。 ｜

　　【章名】 第二附表 〔第７及第６３条〕

　　第Ⅰ部

　　－－－

　　表格

　　＿＿＿＿

　　印花税条例

　　＿＿＿＿＿＿＿

　　（第７条）

　　牌照号码＿＿＿＿＿＿

　　盖印机编号＿＿＿＿＿

　　印花盖印机使用牌照

　　兹发给牌照予＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿

＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿

＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿

＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿（以下称“持牌人”），

准其在＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿使用上述编号之印花盖印机

，按照印花税条例第一附表内第２类第（４）项目须征收之印花税，并根

据该条例第５条第（４）款之规定在文件上加盖印花。

　　２．本牌照不得转让。

　　一九 年 月 日

　　＿＿＿＿＿＿＿＿

　　印花税署署长

　　【章名】 条 件

　　１．除将盖印机送往印花税署或获得印花税署署长之许可外，不得将

盖印机搬离前文指定可使用该机之地点。

　　２．持牌人须保持盖印机操作正常，以印花税署署长满意为准则，并

须至少每２年一次或于印花税署署长所规定之其他时间，将该机交由制造

商之香港代理检验。

　　３．持牌人须准许印花税署署长或获印花税署署长书面授权之印花税

署人员，在印花税署署长认为适当之时间内检验该机，并为此而须容许印

花税署署长或获以上授权之人员进入放置该机之地方。

　　４．除用以表示文件须征收税项之印花及盖印日期外，不得使用该机

将任何字样、字母或任何记号加盖于文件上。

　　５．除获得印花税署署长书面许可外，持牌人不得使用该机为任何与

其业务无关文件盖印。

　　６．持牌人须于每个星期一（倘星期一为公众假期，则在随后之工作

天），依印花税署署长所指定之格式，以书面将该机在截至星期日之前７

天内所盖印花之价值通知印花税署署长。

　　【章名】 第Ⅱ部一般规定

　　１．每张牌照——

　　（ａ）只发给予一部印花盖印机使用；

　　（ｂ）只发给予一部其类别及牌子皆获署长认可之印花盖印机使用；

　　（ｃ）不得转让予他人。

　　２．凡申领牌照者，必须依照署长不时指定之格式提出申请。

　　３．印花盖印机使用之印模及印色，必须符合署长规定之规格或要求

。

　　４．持牌人在每次调校或重新调校领牌印花盖印机之收费表时，须缴

交费用予署长。

　　５．就每部已领有牌照之印花盖印机而言——

　　（ａ）为执行第７条之规定起见，盖印机之收费表须由署长或一名获

署长书面授权之公职人员调校或重新调校（调校或重新调校须视情况而定

）；及

　　（ｂ）收费表调校或重新调校后，为执行本规定起见，印花盖印机须

由署长或该公职人员以署长认可之封印密封。

　　【章名】 第三附表〔第４５条〕关于计算借其他法团而持有之股本

数量之规定

　　１．就有多个法团之情况而言，倘第一个法团直接拥有第二个法团之

股本及第二个法团拥有第三个法团之股本，则为执行本附表之规定起见，

第一个法团应视作借第二个法团而拥有第三个法团之股本，此外，倘第三

个法团直接拥有第四个法团之股本，则第一个法团应视作借第二及第三两

个法团拥有第四个法团之股本，而第二个法团则应视作借第三个法团拥有

第四个法团之股本，余此类推。

　　２．在本附表内——

　　（ａ）任何数目之法团，倘其中第一个法团直接拥有下一个法团之股

本，该下一个法团又直接拥有再下一个法团之股本者，余此类推，而法团

之总数多于３个，则其中任何３个或以上之法团，得称为“一系列”之法

团；

　　（ｂ）在任何系列中——

　　（ｉ）任何法团，倘借余下之法团而拥有另一个法团之股本者，称为

“第一所有人”；

　　（ｉｉ）该另一个法团，其股本乃按上述办法被拥有者，称为“最后

被拥有之法团”；

　　（ｉｉｉ）余下之法团，倘只有一个，则称为“中间体”，倘超过一

个，则称为“中间体系”；

　　（ｃ）在一系列中，任何法团，倘直接拥有该系列中之另一法团之股

本，称为“所有人”；

　　（ｄ）在一系列中，任何两个法团，倘其中一个直接拥有另外一个之

股本，而非借该系列中之另一个或多个法团而拥有者，则该两个法团即称

为有直接联系。

　　３．在一系列中，倘每个所有人均拥有与其有直接联系之法团之全部

股本，则第一个所有人应视作借中间体或中间体系而拥有最后被拥有之法

团之全部股本。

　　４．在一系列中，倘其中一个所有人拥有与其有直接联系之法团之部

分股本，而其他所有人每人均拥有与其有直接联系之法团之全部股本，则

第一个所有人应视作借中间体或中间体系而拥有最后被拥有之法团之该部

分股本。

　　５．在一系列中，倘有下列情形——

　　（ａ）两个或以上之所有人每人均拥有与其有直接联系之法团某一分

数之股本而该系列中之其他所有人每人均拥有与其有直接联系之法团之全

部股本；或

　　（ｂ）每个所有人均拥有与其有直接联系之法团某一分数之股本，则

第一个所有人应视作借中间体或中间体系而拥有最后被拥有之法团之某一

分数之股本，而该分数乃系上述各分数相乘后所得者。

　　６．倘任何系列中之第一所有人借该系列中之中间体或中间体系而拥

有该系列中最后被拥有之法团某一分数之股本，并且以下列任何一种方式

拥有最后被拥有之法团之另一分数或其他分数之股本——

　　（ａ）直接拥有；或

　　（ｂ）借一个或多个并非该系列成员之中间体而拥有；或

　　（ｃ）借一个或多个中间体系而拥有，而该等体系中之一个或多个或

全部中间体并非该系列之成员；或

　　（ｄ）在该系列由３个以上法团组成之情况下，借属于该系列成员之

一个或多个中间体而拥有，或借一个或多个中间体系而拥有，而该个或该

等中间体系系由组成该系列之中间体系之法团中之一部分而非全部所组成

，

　　则为确定第一所有人拥有最后被拥有法团之股本数额，所有上述分数

应合并计算，而第一所有人应视作拥有上述分数总和之股本。

　　【名称】 STAMP DUTY ORDINANCE

　　【题注】 (CHAPTER 117)

　　【章名】 ConTENTSSectionPART I PRELIMINARY1. Short t

itle2. Interpretation3. Collector of Stamp Revenue and assistant

collectorsPART II CHARGING AND STAMPING OF INSTRUMENTS4.

Charging of, liability for, and recovery of stamp duty5. Methods

of stamping and denoting5A. Collection agreement with the Excha

nge Company6. Cancellation of adhesive stamps7. Licensing and us

e of franking machines8. Duplicates and counterparts9. Late stam

ping10. How instruments to be written, charged and stamped11. Fa

cts and circumstances affecting stamp duty to be set forth12. Po

wer to call for abstract and evidence13. Adjudication of stamp d

uty by Collector14. Appeal against assessment15. Non-admissibili

ty etc. of instruments not duly stamped16. Provisions relating t

o certain leases etc.17. Instrument increasing rent to be charge

able as a lease18. Calculation of stamp duty as regards foreign

currencyPART III ANCILLARY PROVISIONS RELATING TO PART II19

. Contract notes in respect of sale and purchase of Hong Kong st

ock 19A.Refund of stamp duty in respect of sale and purchase of

units under unittrust schemes20. Stamp duty payable where transa

ction in respect of Hong Kong stockdoes not amount to jobbing bu

siness21. Passing on of dividends or interest on Hong Kong stock

prohibited22. Stamp duty chargeable where consideration in resp

ect of immovableproperty consists of stock or security other tha

n stock23. How consideration consisting of periodical payments t

o be charged24. Stamp duty chargeable where conveyance etc. is i

n consideration ofdebt etc.25. Stamp duty chargeable in case of

certain conveyances26. Stamp duty chargeable on contracts etc. f

or sale of equitable estateor interest in immovable property27.

Voluntary dispositions28. Stamp duty chargeable in case of conve

yance or transfer incontemplation of sale or subject to power of

revocation etc.29. Certificate with respect to certain conveyan

ces on salePART IIIA AGREEMENTS TO SELL IMMOVABLE PROPERTY29A. I

nterpretation and application of Part III A29B. Duty to execute

agreement for sale29C. Chargeable agreements for sale29D. Convey

ances on sale of residential property29E. Section 26 inapplicabl

e to certain agreements29F. Voluntary chargeable agreements for

sale29G. Certificate with reference to certain agreements for sa

le29H. Exemptions and relief29I. Expiration of this Part and hea

d 1 (1A) in First SchedulePART IV UNIT TRUSTS30. Interpret

ation of Part IV31. Duty of trustees and managers to keep record

s32. Numbering and preservation of certificates and instruments

of transfer33. Register of holders of registered units34. Regist

er of certificates to bearer35. Form and period of preservation

of records36. Restriction on registration of transfer of units37

. PenaltyPART V EXEMPTION AND RELIEF38. Interpretation of

Part v39. Instruments generally exempted40. Instruments special

ly exempted41. Non-liability of Government or public officer for

payment of stampduty42. Relief in case of certain leases etc. t

o Government43. Relief in case of certain leases etc. of consula

r premises44. Relief in case of gift to exempted institution45.

Relief in case of conveyance from one associated body corporate

toanother46. Instruments affecting immovable property made for n

ew Crown lease orexchange to be exempt47. Instruments /confirm/iato

ry of transactions during Japanese occupation tobe exemptPART VI

ALLOWANCE FOR SPOILED OR UNWANTED STAMPS48. Allowance for

spoiled stamps49. Allowance for misused stamps50. Allowance for

unwanted adhesive stamps51. Manner of making, and time for taki

ng up, allowancePART VII MISCELLANEOUS52. Remission of stam

p duty53. Liability for offences by bodies corporate54. Inspecti

on of books of account etc.55. Falsification56. Offences relatin

g to stamps57. Power of magistrate in relation to stolen stamps5

8. Defacement of adhesive stamps58A. Representations may be made

to Collector before certain penalties areimposed59. Fraudulent

practices60. Punishment for offences61. Limitation of time for p

roceedings in respect of offences62. Responsibility for loss of

or damage to instrument63. Regulations64-65. (Have had effect)66

. TransitionalFirst ScheduleSecond ScheduleThird ScheduleTo cons

olidate and amend the law relating to stamp duty.[1 July 1981] L

. N. 173 of 1981

　　【章名】 PART I PRELIMINARY1. Short titleThis Ordinance may

be cited as the Stamp Duty Ordinance.2. Interpretation(1) In th

is Ordinance, unless the context otherwise requires--"adhesive s

tamp" has the meaning assigned to it by section 5 (3);"assessmen

t" means an assessment made by the Collector under section 13 as

to the amount of stamp duty chargeable on an instrument, and

"assessed"has the corresponding meaning;"bearer instrument" mean

s any instrument to bearer by delivery of whichany stock can

be transferred, but does not include an instrument relatingto s

tock which consists of a loan expressed in terms other than i

n thecurrency of Hong Kong except to the extent that the loan i

s repayable, ormay at the option of any person be repaid, in th

e currency of Hong Kong;(Amended 77 of 1981 s. 2)"broker" means

a person who is a member of the Unified Exchange; (Amended67 of

1989 s. 2)"chargeable" means chargeable under this Ordinance;"

Collector" means the Collector of Stamp Revenue appointed under

section3; "contract note" means a contract note required to be

made and executedunder section 19 (1);"conveyance" means every

instrument (including a surrender) and everydecree or orde

r of any court whereby any immovable property is transferredto o

r vested in any person; "conveyance on sale" means every conv

eyancewhereby any immovable property, upon the sale thereof, is

transferred toor vested in a purchaser or any other person on

his behalf or by hisdirection, and includes a foreclosure

order;"duly stamped", in relation to an instrument, means, duly

stamped underthis Ordinance in respect of the stamp duty char

geable on such instrument;"Exchange Company" means the company r

ecognized under section 3 of theStock Exchanges Unification

Ordinance (Cap. 361) as the ExchangeCompany for the purposes of

that Ordinance; (Added 85 of 1992 s. 2)"executed" and "execution

", in relation to an instrument not under seal,mean signed and

signature respectively;"foreclosure order" means every order or

decree for, or having the effectof an order for, foreclosure;"

Hong Kong bearer instrument" means a bearer instrument issued--(

a) in Hong Kong; or(b) elsewhere by or on behalf of a bod

y corporate formed, or anunincorporated body of persons esta

blished, in Hong Kong;"Hong Kong stock" means stock the transfer

of which is required to beregistered in Hong Kong;"instrum

ent" includes every written document;"instrument of transfer" me

ans an instrument by means of which any HongKong stock is tra

nsferred, and includes a letter of renunciation;"Japanese House

Registration Office" means the office in which during theJapane

se occupation of Hong Kong were kept the registers or records

ofhouses and buildings and documents relating thereto;"jobbing

business" means any business carried on by a broker which

isspecified as jobbing business by regulations made under sectio

n 63;"lease" does not include mortgage by demise;"loan capital"

means any debenture, debenture stock, corporation stock orfunde

d debt (by whatever name known) issued by any body, whether corp

orateor unincorporate, or any capital raised by any such body,

being capitalwhich is borrowed or has the character of borrowe

d money, but does notinclude any such investment which--(a)

carries a right of conversion into stock or to the acquisition o

f anystock; or(b) carries or has carried a right to interest th

e amount of which--(i) exceeds a reasonable commercial return on

the nominal amount of thecapital; or(ii) falls or has fallen

to be determined to any extent by reference tothe results of

, or of any part of, a business or to the value of anyprop

erty; or(c) carries a right on repayment to an amount which exc

eeds the nominalamount of the capital and is not reasonably

comparable with what isgenerally repayable in respect of a

similar nominal amount of capitalunder the terms of issue o

f loan capital listed on the Unified Exchange;(Amended 77 of 198

1 s. 2; 67 of 1989 s. 2)"stamp" means any of the following--(a)

an adhesive stamp;(b) a stamp (other than an adhesive stamp) use

d or intended for use fordenoting the payment or remission

of stamp duty, or the payment orremission of any penalty,

or the payment of an adjudication fee, payableunder this Ordin

ance or the fact that any instrument is not chargeablewith s

tamp duty or is duly stamped;(c) any mark made or indication giv

en by a stamp referred to in paragraph(b);(d) an imprint on a co

ntract note to which an agreement under section5A relates of the

amount of the stamp duty chargeable thereon togetherwith an

endorsement made under section 5 (2A) on such note; (Added 85

of1991 s. 2)"stamp duty" means stamp duty chargeable under this

Ordinance;"stamped" means stamped by means of a stamp under thi

s Ordinance;"stock" means any of the following investments--(a)

any shares, stocks, debentures, loan stocks, funds, bonds or not

es ofor issued by any body, whether corporate or unincor

porate, or anygovernment or local government authority, or any

other similar investmentof any description;(b) any units under

a unit trust scheme;(c) any right, option or interest in or in

respect of any stock referredto in paragraph (a) or (b), other

than any such right, option or interestunder an employees' sha

re purchase or share option scheme, (Replaced 36 of1992 s. 2)but

, except for the purposes of section 22, does not include an

y loancapital, or any bill of exchange or promissory note, or a

ny certificate ofdeposit within the meaning of section 2 of the

Inland Revenue Ordinance(Cap. 112) or any Exchange Fund debt

instrument or Hong Kong dollardenominated multilateral agenc

y debt instrument within the meaning of thatOrdinance, or any bo

nd issued under the Loans Ordinance (Cap. 61), or anydebentures

, loan stocks, funds, bonds or notes denominated otherwise than

in the currency of Hong Kong except to the extent that the same

shall beredeemable, or may at the option of any person be

redeemed, in thecurrency of Hong Kong; (Amended 77 of 1981 s

. 2; 29 of 1984 s. 2; 10 of1990 s. 2; 43 of 1991 s. 2; 49 of

1991 s. 2; 18 of 1992 s. 2)"time for stamping", in relation

to an instrument, has the meaningassigned to it by section

4 (2);"Unified Exchange" means the stock market established unde

r section 27 ofthe Stock Exchanges Unification Ordinance (Cap.

361); (Added 67 of 1989 s.2) "unit" and "unit trust scheme" ha

ve the meanings assigned theretorespectively by section 30.(

Amended 67 of 1989 s. 2)(2) Where it is provided in any other Or

dinance that stamp duty shall notbe payable in respect of any i

nstrument, such instrument shall not bechargeable with stam

p duty under this Ordinance.(3) Where it is provided in this Ord

inance that an instrument shall not beduly stamped unless any

condition specified in that provision isfulfilled, the

fulfilment of that condition shall not affect theapplic

ation to that instrument of any other such provision of

thisOrdinance whereby any other condition is required to be

fulfilled inrespect of that instrument.(4) Until Part IV comes

into operation, the definition of "stock" insubsection (1

) shall be construed as if paragraph (b) and referencesthe

reto in that definition were omitted.3. Collector of Stamp Reven

ue and assistant collectors(1) There shall be a Collector of Sta

mp Revenue who shall be appointed bythe Governor, and such numb

er of assistant collectors as the Governor mayappoint for the p

urposes of this Ordinance.(2) The office of the Collector shall

be at such place as the Collectormay determine.(3) A referenc

e in any provision in this Ordinance to the Collector shall,in r

elation to the exercise of any function conferred by that provis

ion onthe Collector, include a reference to any assistant collec

tor who is forthe time being authorized in writing by the Col

lector to exercise suchfunction.(4) Any person appointed unde

r section 2 of the Stamp Ordinance (Cap. 117,1978 Ed.) as Collec

tor of Stamp Revenue or assistant collector and holdingsuch offi

ce immediately before the commencement of this Ordinance shall b

edeemed to be appointed under this section as Collector of Stamp

Revenue orassistant collector, as the case may be.

　　【章名】 PART II CHARGING AND STAMPING OF INSTRUMENTS4. Cha

rging of, liability for, and recovery of stamp duty(1) Subject

to this Ordinance, every instrument, wherever executed,spe

cified in the First Schedule shall be chargeable with the stam

p dutyspecified in respect thereof in that Schedule, and the he

adings, notes andexplanations in that Schedule shall have effect

accordingly.(2) Subject to this Ordinance, the time for stampin

g any instrument shallbe the point of time or, as the case may

be, the period of time specifiedin respect thereof in the First

Schedule; and where it is provided in thatSchedule that the poi

nt of time for stamping any instrument is to bebefore exec

ution, such provision shall not be construed as prohibiting thes

tamping of such instrument after execution.(3) If any instrument

chargeable with stamp duty is not duly stamped, theperson or p

ersons respectively specified in section 13 (10), 19 or 20 ort

he First Schedule as being liable for stamping such instrument,

and anyperson who uses such instrument, shall be liable, or jo

intly and severallyliable, as the case may be, civilly to the Co

llector for the payment ofthe stamp duty and any penalty pa

yable under section 9, and may beproceeded against without

reference to any civil liability of such personsinter se for th

e payment thereof.(3A) A contract note which is stamped in accor

dance with section 5 (2A)shall, if the amount of the stamp du

ty imprinted on the note has not beenpaid to the Collector in t

he manner provided by an agreement entered intounder section 5A

, be deemed for the purposes of subsection (3) to be aninstru

ment chargeable with stamp duty which is not duly stamped. (Adde

d 85of 1991 s. 3)(4) If a contract note is not made and executed

as required by section 19(1), the person specified in the Fir

st Schedule as being liable forstamping such note shall be

liable civilly to the Collector for thepayment of the sta

mp duty chargeable thereon and any penalty payable undersection

9.(5) No action shall be brought by virtue of subsection (3)

or (4) orsection 45 (5A) (c) for the recovery of any stamp du

ty with respect to anyinstrument more than 6 years from the expi

ration of the time for stampingsuch instrument. (Amended 43 of

1991 s. 3)(6) Notwithstanding anything in this section, the Coll

ector may agree toaccept payment of any stamp duty or penalty

by instalments.(7) The prescribed particulars required by sectio

n 45 (2) of the CompaniesOrdinance (Cap. 32) to be delivered to

the Registrar of Companies forregistration in respect of an

y contract mentioned in subsection (1) (b) ofthat section which

is not reduced to writing shall be chargeable with thesame stam

p duty as would have been payable if the contract had bee

nreduced to writing, and subsections (2), (3), (5) and (6) of th

is sectionshall apply to the prescribed particulars as they

apply to any suchcontract in writing.(8) Where, after the

commencement of this Ordinance, any immovableproperty or H

ong Kong stock is transferred to or vested in any person byvir

tue of any Ordinance, whether commencing before or after

thisOrdinance, such person shall within 30 days after the com

mencement of theOrdinance or the date of vesting, whichever

is the later, cause anauthentic copy of the Ordinance (in

cluding any subsidiary legislationgiving effect to the vestin

g) to be stamped with the stamp duty chargeableon a conveyance o

r transfer of immovable property or Hong Kong stock asthe cas

e may be; and such person shall, for the purposes of subsection(

3), be the person liable for stamping with respect to such copy.

5. Methods of stamping and denoting(1) Subject to this section a

nd section 9, every instrument chargeablewith stamp duty sha

ll be presented to the Collector for stamping and, uponpayment o

f the stamp duty, he shall stamp such instrument or cause it t

obe stamped-- (Amended 77 of 1981 s. 3)(a) by means of a frankin

g machine with the amount of stamp duty paid andthe date of sta

mping; or(b) by means of a stamp approved by the Collector with

the words "StampOffice Hong Kong" and the date of stamping,

and, in the case of aninstrument stamped under paragraph

(b), the Collector shall at the sametime record on the instru

ment, as close as possible to the date sostamped, the am

ount of stamp duty paid together with his signature.(2) Any inst

rument chargeable with stamp duty under head 2 (1) in theFi

rst Schedule may be stamped by means of an adhesive stamp by any

personauthorized in that behalf by the Collector who purchases

such stamp at theoffice of the Collector.(2A) Notwithstanding s

ubsection (2), a contract note to which an agreementunder sectio

n 5A relates may be stamped by imprinting on such note, by anype

rson authorized in that behalf by the Collector and in such ma

nner asthe Collector may think fit, the amount of stamp duty c

hargeable thereonand making an endorsement on such note by such

person, in such manner asthe Collector may think fit, to the

effect that the amount of the stampduty so imprinted has been

or will be paid through the Exchange Companyunder such agree

ment. (Added 85 of 1991 s. 4)(2B) Subject to section 4 (3A), a c

ontract note stamped in accordance withsubsection (2A) shall be

treated as duly stamped with the amount of thestamp duty impr

inted thereon, and within the time for stamping such note.(Added

85 of 1991 s. 4)(2C) Any person who--(a) makes an endorsement f

or the purposes of subsection (2A) withoutauthorization fr

om the Collector in that behalf; or(b) makes such an endorsement

which is false in a material particular,commits an offence.

(Added 85 of 1991 s. 4)(3) Adhesive stamps used for the purpose

s of subsection (2) shall be ofsuch kinds and in such denomin

ations as the Collector may determine.(4) Subject to section 7,

any instrument chargeable with stamp duty underhead 2 (4) in th

e First Schedule may be stamped by means of a frankingmachin

e by any person to whom a licence in respect of such machine

isissued under that section.(5) In respect of any Hong Kong be

arer instrument, the following shallapply--(a) such instrume

nt shall, before being issued, be produced to theCollect

or together with such particulars in writing in respect of

theinstrument as the Collector may require, and such instrument

shall be dulystamped if it is stamped with a particular stamp ap

proved by the Collectordenoting that it has been so produced; an

d(b) within 2 months of the date on which such instrument is

issued, orsuch longer time as the Collector may allow, a s

tatement in writingcontaining the date of issue and such furth

er particulars as the Collectormay require in respect of such

instrument shall be delivered to theCollector, and the stam

p duty chargeable on such instrument shall be paidto the Collec

tor on delivery of that statement or within such longer timeas

the Collector may allow, and if default is made in complyin

g withparagraph (a) or (b) in respect of such instrument, or if

any particularsso produced or delivered in respect of such ins

trument are false in anymaterial respect, the person or perso

ns respectively specified in head 3in the First Schedule as be

ing liable for stamping such instrument shallincur a penalty o

f 10 times the amount of the stamp duty chargeable onsuch in

strument which shall be recoverable by the Collector as a ci

vildebt due to the Crown.(6) Where the stamp duty chargeable on

an instrument depends in any mannerupon the stamp duty paid in r

espect of another instrument, the payment ofthe last- mentioned

stamp duty shall, upon application to the Collectorand prod

uction of both the instruments, be denoted upon th

efirst-mentioned instrument in such manner as the Collector thin

ks fit.(7) If an instrument is presented to the Collector for s

tamping and theCollector, acting under section 12, requires

to be furnished with anabstract of the instrument or with so

me evidence, then unless such anabstract or that evidence i

s furnished as required the Collector--(a) may refuse to stamp t

he instrument; or(b) may stamp the instrument subject to such co

nditions as he sees fit.(Added 8 of 1992 s. 2)5A. Collection agr

eement with the Exchange Company(1) The Collector may enter into

an agreement with the Exchange Companyfor the collection, in

accordance with the provisions of this Ordinanceand such agr

eement, of the stamp duty chargeable under head 2 (1) in theFi

rst Schedule on such contract notes as may be specified

in theagreement.(2) An agreement under this section shall prov

ide--(a) for every contract note to which the agreement relates

to bear on itsface an imprint of the amount of the stamp duty c

hargeable on such note;(b) for the delivery to the Collector,

by the Exchange Company, ofperiodical accounts in respect

of contract notes to which the agreementrelates, giving such

particulars with respect thereto as may be specifiedin the agre

ement; and(c) for the payment to the Collector, by the Exchange

Company and on thedelivery of any such account, of the aggrega

te amount of the stamp dutychargeable as mentioned in subsect

ion (1) on contract notes to which theagreement relates during

the period to which the account relates, and anysuch agreement

may contain such other terms and conditions as theColl

ector thinks fit.(3) If default is made in delivering any accoun

t required by an agreementunder this section, or in paying any

amount in accordance with such anagreement, the Exchange Com

pany shall be liable to penalty of $1,000 foreach day during w

hich the default continues, and, in addition, everyamount

payable under such an agreement shall bear interest at the rate

of3 cents per $100 or part thereof per day, from the due date

for deliveryof the account by reference to which it is payable

until the actual dateof payment.(4) The penalty and interest u

nder subsection (3) shall be recoverable asa civil debt due to

the Crown.(Added 85 of 1991 s. 5)6. Cancellation of adhesive sta

mps(1) Every adhesive stamp used to denote the payment of stamp

duty undersection 5 (2) shall be canceled forthwith by the p

erson affixing it insuch manner as to render it incapable of

being used again for any revenuepurpose.(2) An instrument stamp

ed by means of an adhesive stamp shall not be dulystamped unles

s the adhesive stamp is cancelled as required by subsection(1).7

. Licensing and use of franking machines(1) The Collector may is

sue a licence to any person in the form in Part 1of the Second

Schedule authorizing such person to use a franking machinefor

the purpose of stamping any instrument under section 5 (4).(2) N

o person shall use a franking machine for the purpose of stampin

g anyinstrument under section 5 (4)--(a) without a licence; or(b

) otherwise than in accordance with the conditions set out in Pa

rt 1 ofthe Second Schedule or such additional or other c

onditions as theCollector may impose in respect of such licenc

e; or(c) unless at the time it stamps such instrument the machi

ne stamps thedate of stamping thereon.(3) The general provisio

ns in Part 2 of the Second Schedule shall haveeffect in rela

tion to every licence and licensed franking machine.(4) No perso

n other than the Collector or an authorized officer shallbr

eak or in any way interfere with any seal affixed to a licensed

frankingmachine for the purposes of this section by the Collecto

r or an authorizedofficer.(5) The Collector may cancel a licence

at any time if there are reasonablegrounds for believing that--

(a) any person has used the licensed franking machine in contrav

ention ofsubsection (2) (b) or (c) or has broken or interfe

red with any sealaffixed thereto in contravention of subsecti

on (4); or(b) the licensed franking machine is capable of making

an imperfect stamp;or(c) the licensed franking machine has not

been used for a period of notless than 6 months.(6) Any perso

n who contravenes subsection (2) or (4) commits an offence.(7) W

henever in any prosecution for an offence against subsection (2

) itis proved that the accused had in his possession a frankin

g machine, itshall be presumed unless the contrary is proved t

hat such machine was usedfor the purpose of stamping an instrume

nt under section 5 (4).(8) Any franking machine in respect of

which an offence is committedagainst subsection (2) shall, u

pon application by the Collector to amagistrate, be forfei

ted whether or not any person is convicted in respectof such off

ence.(9) In this section--"authorized officer" means a public of

ficer authorized in writing by theCollector for the purposes o

f this section;"licence" means a licence issued by the Collector

under subsection (1),and "licensed" shall be construed accor

dingly.8. Duplicates and counterpartsThe duplicate or counterpar

t of an instrument chargeable with stamp dutyshall not be duly

stamped unless it is stamped as an original instrumentor ther

e is denoted thereon payment of the stamp duty paid in respect

ofthe original instrument of which it is the duplicate or count

erpart.9. Late stamping(1) Except in the case of an instrument t

o which section 5 (5) or 13 (7)(a) applies, any instrument char

geable with stamp duty which is notstamped before or withi

n the time for stamping such instrument shall notbe stamped ex

cept by the Collector upon payment of the stamp duty and apen

alty of whichever of the following amounts applies-- (Amended

77 of1981 s. 4)(a) if the instrument is so stamped not later t

han 1 month after the timefor stamping, the penalty shall be do

uble the amount of the stamp duty;(b) if the instrument is so st

amped later than 1 month but not later than2 months after the t

ime for stamping, the penalty shall be 4 times theamount of

the stamp duty;(c) in any other case, the penalty shall be 10 ti

mes the amount of thestamp duty.(2) The Collector may remit

the whole or any part of any penalty payableunder subsection (

1).(3) The payment or remission of a penalty payable under this

section inrespect of any instrument may be denoted thereon by

the Collector in suchmanner as he thinks fit.10. How instrumen

ts to be written, charged and stamped(1) Every instrument charge

able with stamp duty shall be so written thatthe stamp may app

ear on the face of the instrument and cannot be used foror appl

ied to any other instrument.(2) Every instrument chargeable with

stamp duty containing or relating toseveral distinct matters s

hall be separately and distinctly charged, as ifit were a separa

te instrument, with stamp duty in respect of each of thematter

s.(3) Every instrument chargeable with stamp duty shall be sep

arately anddistinctly stamped with the stamp duty chargeable th

ereon.(4) Subject to section 16 (1), an instrument made for any

consideration byreference to which it is chargeable with stamp

duty, and also for anyfurther or other valuable considera

tion or considerations, shall beseparately and distinctly ch

arged, as if it were a separate instrument,with stamp duty in

respect of each of the considerations.11. Facts and circumstanc

es affecting stamp duty to be set forth(1) All the facts and

circumstances affecting the liability of anyinstrument to s

tamp duty, or the amount of the stamp duty chargeable on aninstr

ument, are to be fully and truly set forth in the instrument.(2)

Any person who with intent to defraud the Government--(a)execut

es any instrument in which all the said facts and circumstance

sare not fully and truly set forth; or(b) being employed or con

cerned in or about the preparation of anyinstrument, negl

ects or omits fully and truly to set forth therein all thesaid f

acts and circumstances, commits an offence.(3) The Collector may

, before the commencement of criminal proceedings,compound an

y offence against subsection (2).12. Power to call for abstract

and evidenceWhenever any instrument is presented to the Collecto

r for stamping, theCollector may require to be furnished with

an abstract of the instrumentand also with such evidence as h

e may deem necessary in order to show tohis satisfaction wheth

er all the facts and circumstances affecting theliability of

the instrument to stamp duty, or the amount of the stamp dutych

argeable thereon, are fully and truly set forth therein.13. Adju

dication of stamp duty by Collector(1) In respect of any execute

d instrument, the Collector may, and shall ifhe is required by a

ny person upon payment of an adjudication fee of $20 todo so, ex

press his opinion with reference to such instrument upon th

efollowing questions--(a) whether it is chargeable with any stam

p duty;(b) what amount of stamp duty is chargeable thereon.(2) A

ny instrument in respect of which the adjudication fee is paid

undersubsection (1) shall be stamped with a stamp approved by

the Collectordenoting the payment thereof.(3) If the Collector

is of opinion that the instrument--(a) is not chargeable with s

tamp duty, it may, subject to subsection (4),be stamped with a

stamp approved by the Collector denoting that it is notchargeab

le with stamp duty;(b) is chargeable with stamp duty, he shall a

ssess the stamp duty payable,and, subject to subsection (7), whe

re the instrument is stamped undersection 5 with a stamp de

noting payment of the stamp duty so assessed itmay also be sta

mped with a stamp approved by the Collector denoting thatit is

duly stamped.(4) Subject to this section, an instrument upon wh

ich the stamp duty hasbeen assessed by the Collector shall not

, if it is not stamped or isinsufficiently stamped, be sta

mped otherwise than in accordance with theassessment; and in t

he case of any instrument which in the opinion of thecollector

is not chargeable with stamp duty, such instrument shall not be

stamped under subsection (3) (a) unless it is stamped under subs

ection (2)with the stamp denoting payment of the adjudication

fee or section 40applies.(5) Section 12 shall apply in relati

on to an instrument in respect ofwhich the Collector intend

s or is required to express his opinion undersubsection (1) a

s it applies to an instrument presented to him forstampi

ng, and where the Collector requires a statutory declaration to

bemade for the purposes of this section--(a) such declaration

shall not be used against the person making it in anyproceeding

whatever except in an inquiry as to the stamp duty with whicht

he instrument to which it relates is chargeable; and(b) unless s

uch declaration is shown not to be true in any materialre

spect, the person by whom it is made shall, on payment of the st

amp dutychargeable upon the instrument, be relieved from any pun

ishment to whichhe may be liable under section 11.(6) Every in

strument stamped under this section with a stamp denoting thatit

is not chargeable with stamp duty or that it is duly stamped s

hall beadmissible in evidence and available for all purposes no

twithstanding anyobjection relating to stamp duty.(7) Where in

respect of any instrument which is not stamped the Collectoris

required by any person under this section before or within the t

ime forstamping such instrument to express his opinion under sub

section (1) andsuch instrument is in the opinion of the Collec

tor chargeable with stampduty, the instrument--(a) may be stam

ped upon payment of the stamp duty if the stamp duty ispaid

not later than the time for stamping such instrument or

theexpiration of a period of 1 month from the date on which th

e assessment ofthe stamp duty is made, whichever is the later; o

r(b) if the stamp duty is not so paid, may be so stamped there

after uponpayment of the stamp duty and a penalty calculated un

der section 9 and,for that purpose, section 9 shall apply in

relation to the stamping ofsuch instrument as it applies in

relation to the stamping of an instrumentchargeable with stamp d

uty which is not stamped before or within the timefor stamping

such instrument.(8) Where notice of an assessment of the stamp

duty chargeable on anyinstrument is, within 7 days from the

date on which the assessment ismade, served by registered p

ost on any person who required the Collectorto express his opi

nion with reference thereto under subsection (1) or whois liabl

e for stamping such instrument, such assessment shall, after t

heexpiration of a period of 1 month from that date, be final and

conclusivefor all purposes as against such person except if an

d to the extent thatan appeal made against it under section 14

succeeds.(9) If, within a period of 1 month from the date on wh

ich an assessment ismade of the stamp duty chargeable on any ins

trument, it appears to theCollector that the amount of the s

tamp duty so assessed is excessive, hemay cancel such assessme

nt and make such other assessment in substitutiontherefor as he

may deem proper; and any reference in this Ordinance to anasse

ssment shall be construed as including a reference to an assessm

ent asso substituted.(10) Where the payment of stamp duty i

s denoted on any instrumentchargeable with stamp duty in res

pect of which the Collector expresses oris required to express

his opinion under subsection (1) and the amount ofthe payment s

o denoted is less than the amount assessed by the Collector,the

n, without prejudice to the liability of any person for the paym

ent ofthe difference between the amount of the stamp duty so

denoted and theassessment, the instrument shall be chargeable,

unless it is stamped inrespect of the difference not later t

han 1 month from the date on whichthe assessment is made, wit

h additional stamp duty of an amount equal tointerest on the a

mount of the difference at the rate of 4 cents per $100or part

thereof per day in respect of the period beginning on

theexpiration of a period of 1 month from that date and ending o

n the date ofthe payment of such additional stamp duty; and t

he person or personsliable for stamping such instrument in

respect of the stamp duty soassessed shall be the person or

persons liable for stamping it in respectof such additional st

amp duty.(11) The Collector may remit, wholly or in part, any ad

ditional stamp dutypayable under subsection (10).14. Appeal agai

nst assessment(1) Any person who is dissatisfied with the assess

ment of the Collectorunder section 13 may, within a period of

1 month from the date on whichthe assessment is made and on

payment of the stamp duty in conformitytherewith, appeal ag

ainst the assessment to the court and may for thatpurpose re

quire the Collector to state and sign a case setting forth the

question upon which his opinion was required and the assessment

made byhim.(2) The Collector shall thereupon state and sign a ca

se and deliverthe same to the person by whom it is required and

the case may, within 7days thereafter and after service thereo

f upon the Attorney General, beset down by such person for he

aring.(3) Upon the hearing of the case the court shall determin

e the questionsubmitted, and, if the instrument in question is

in the opinion of thecourt chargeable with any stamp duty,

the court shall assess the stampduty chargeable thereon.(4)

If the amount of the stamp duty assessed by the court is less th

an theassessment of the Collector, the excess of stamp duty

paid shall beordered by the court to be repaid together with

any excess of penalty paidunder section 9 in respect thereof.(5)

If in the opinion of the court the assessment of the Collector

is notexcessive, the court shall make an order confirming that

assessment.(5A) The court may appoint a member of the Lands T

ribunal to sit andassist it in any proceedings or part of

any proceedings under thissection; but the decision in the

appeal shall be the decision of the courtalone. (Added 43 of 198

4 s. 2)(6) In this section "court" means the District Court.15.

Non-admissibility etc. of instruments not duly stamped(1) No ins

trument chargeable with stamp duty shall be received in evidence

in any proceedings whatsoever except--(a) criminal proceedings;(

b) civil proceedings by the Collector to recover stamp duty

or anypenalty payable under this Ordinance,or be available fo

r any other purpose whatsoever, unless such instrumentis duly

stamped:Provided that an instrument which is not duly stamped ma

y be received inevidence in civil proceedings before a court i

f the court so orders uponthe personal undertaking of a solici

tor to cause--(i) such instrument to be stamped in respect of th

e stamp duty chargeablethereon; and(ii) any penalty payable und

er section 9 in respect thereof to be paid.(2) Subject to subsec

tion (3), no instrument chargeable with stamp dutyshall be ac

ted upon, filed or registered by any public officer or bodyc

orporate unless such instrument is duly stamped; and any suc

h publicofficer who or body corporate which fails to comply wit

h this subsectionshall incur a penalty of $1,000 which sh

all be recoverable by theCollector as a civil debt due to th

e Crown.(3) Subsection (2) does not apply in relation to the reg

istration of--(a) an instrument under the Land Registration Ordi

nance (Cap. 128) if theinstrument is stamped under section 5 (1

) or 13 (2), or is an agreementfor sale that contains a state

ment to the effect that it relates to non-residential property

within the meaning of section 29A (1); or (Amended 8of 1992 s.

3)(b) an instrument of transfer if the instrument is stamped u

nder section13 (2), but the registration does not affect the qu

estion of whether theinstrument is duly stamped. (Replaced 43

of 1991 s. 4)(4) If a public officer is empowered or required by

law to act upon, fileor register a duplicate or copy of any in

strument, and if the original ofsuch instrument would require t

o be duly stamped if acted upon, filed orregistered by such pu

blic officer, it shall be lawful for such publicofficer to

call for the production of the original instrument, or fore

vidence to his satisfaction that it is duly stamped, and n

o publicofficer shall act upon, file or register any such

duplicate or copywithout production of the original instrument

duly stamped or of evidenceas aforesaid.16. Provisions relatin

g to certain leases etc.(1) A lease or agreement for a lease sha

ll not be charged with stamp dutyin respect of any penal rent,

or increased rent in the nature of a penalrent, thereby reserv

ed or agreed to be reserved or made payable, or byreason of

being made in consideration of the surrender or abandonment of

any existing lease of or agreement relating to the same subject

matter.(2) An agreement for a lease shall be chargeable with s

tamp duty as alease made for the term and consideration menti

oned in the agreement.17. Instrument increasing rent to be charg

eable as a leaseAn instrument whereby the rent reserved by any o

ther instrument chargeablewith stamp duty and duly stamped as

a lease is increased shall bechargeable with stamp duty a

s if it were a lease but in respect only ofthe additional ren

t thereby made payable, but this section shall not applyto an in

strument made solely for the purpose of giving notice of any su

chincrease in compliance with any Ordinance.18. Calculation of s

tamp duty as regards foreign currency(1) Where stamp duty falls

to be calculated in respect of any instrumentby reference to a

sum of money expressed in a currency other than HongKong do

llars, there shall, for the purpose of such calculation,

besubstituted for that sum of money its equivalent expressed i

n Hong Kongdollars at the rate of exchange prevailing on the d

ate of the instrument.(2) For the purposes of this section "rate

of exchange", in relation toany instrument referred to in su

bsection (1), means the buying rate forthe currency in questi

on, as determined by the Monetary Authority, fortelegraphic

transfers at the commencement of business on the date of thein

strument or, if that date is a Sunday or a general holiday,

on thebusiness day immediately preceding that date. (Amended 8

2 of 1992 s. 10)

　　【章名】 PART III ANCILLARY PROVISIONS RELATING TO PART II1

9. Contract notes in respect of sale and purchase of Hong Kong s

tock(1) Subject to this section, any person who effects any sale

or purchaseof Hong Kong stock as principal or agent shall--(A

mended 77 of 1981 s. 5)(a) forthwith make and execute a contract

note;(b) cause the note to be stamped under head 2 (1) or (2)

in the FirstSchedule or, in the case of a note to which se

ction 45 applies, undersection 13 (2)--(Amended 43 of 1991 s.

5)(i) in the case of a sale or purchase effected in Hong Kong

, not laterthan 2 days thereafter;(ii) in any other case, not

later than 30 days thereafter;(c) if he is the agent, transmit t

he stamped note to his principal;(Amended 43 of 1991 s. 5)(d) ca

use an endorsement to be made on the instrument of transfer of

thestock to the effect that --(i) stamp duty has been paid on t

he contract note under head 2 (1) or (2)in the First Schedule;

or(ii) in the case of a contract note to which section 45 a

pplies, thecontract note has been stamped under section 13 (2).

(Replaced 43 of 1991s. 5)(1A) Subsection (1) shall not apply to

a sale or purchase of a unit undera unit trust scheme--(a) whe

re the sale or purchase is effected by extinguishing such unit;

or(b) where the sale or purchase of the unit is effected by t

he managersunder the unit trust scheme and their power to

effect such sale orpurchase arises--(i) from the transfer to

them of that or some other unit within theimmediately pre

ceding 2 months; or(ii) otherwise than from a previous transfer

to them of that or some otherunit. (Added 77 of 1981 s. 5)(1B) I

t shall not be obligatory for an endorsement to be made u

ndersubsection (1) (d) where, at the time of the sale or purchas

e of Hong Kongstock--(a) the instrument of transfer of such sto

ck is in the custody of arecognized clearing house in acco

rdance with the rules of the clearinghouse; or(b) the Hong K

ong stock is registered in the name of a recognized clearinghous

e or its nominee. (Added 40 of 1992 s. 2)(1C) Subsection (1) sh

all not apply to a sale or purchase of Hong Kongstock effect

ed under a market contract. (Added 68 of 1992 s. 20)(2) A contra

ct note required to be made under subsection (1) shall stateth

e following --(a) whether the person effecting the sale or purch

ase of the Hong Kongstock is acting as principal or agent an

d, if as agent, the name of hisprincipal;(b) the date of the

transaction and of the making of the contract note;(c) the quant

ity and description of such Hong Kong stock;(d) the price per un

it of such Hong Kong stock and the amount of theconsiderat

ion or, in the case of an exchange, particulars of the property

for which such Hong Kong stock is exchanged; and(e) the date of

settlement.(3) No agent or other person shall have any legal cla

im to any charge forbrokerage, commission or agency with refere

nce to the sale or purchase ofany Hong Kong stock if he fails t

o comply with the provisions of thissection.(4) The stamp d

uty paid in respect of a contract note may be added to anycharg

e for brokerage or agency and shall be recoverable as part of

suchcharge.(5) Where a contract note relates to the sale or pur

chase of more than onedescription of Hong Kong stock, the note s

hall be deemed to be as manycontract notes as there are des

criptions of Hong Kong stock sold orpurchased.(6) If in th

e case of a sale or purchase of any Hong Kong stock effectedby

a person who is not resident in Hong Kong, the stamp duty speci

fied inhead 2 (1) in the First Schedule is not paid, there shal

l be charged onthe instrument of transfer, in addition to

the stamp duty otherwisechargeable thereon, stamp duty equal

to the amount of the stamp duty sopayable in respect of such

sale or purchase; and in respect of stamp dutycharged on an in

strument of transfer under this subsection, the transfereeshall

be the person liable for stamping such instrument and the time

forstamping it shall be 30 days after execution thereof.(7) Whe

re any instrument of transfer is stamped under subsection (6),

theCollector shall endorse the instrument to that effect in such

manner as hemay think fit.(8) An instrument of transfer of any

Hong Kong stock shall not be dulystamped unless--(a) it is e

ndorsed under subsection (1) (d) or (7) in respect of both salea

nd purchase; (Amended 40 of 1992 s. 2)(b) it is endorsed by the

Collector in such manner as he may think fit tothe effect that-

-(i) Stamp duty has been paid in respect thereof under head 2 (

3) in theFirst Schedule; or(ii) no stamp duty is chargeable th

ereon under subsection (6) or head 2(1) or 2 (3) in the First Sc

hedule; or (Amended 43 of 1991 s. 5; 40 of1992 s. 2)(c) the

Hong Kong stock is transferred to a recognized clearing house,

orits nominee, in accordance with the rules of the clearing hous

e. (Added 40of 1992 s. 2)(9) An endorsement under subsection (1)

in respect of stamp duty paid--(a) under head 2 (1) in the Firs

t Schedule may be made by the Collector orany person authorized

by the Collector in that behalf;(b) under head 2 (2) in the Firs

t Schedule shall be made by the Collector,in such manner as the

Collector may think fit.(9A) An endorsement under subsection (1)

(d) (ii) shall be made by theCollector in such manner as he

thinks fit. (Added 43 of 1991 s. 5)(10) Any person who makes an

endorsement for the purposes of subsection(1) (d) which is fals

e in a material particular commits an offence.(10A) In relation

to a sale or purchase of a unit under a unit trustscheme o

ther than a sale or purchase referred to in subsection (1A), t

heobligations imposed by this section (other than subsection (

1) (c) andhead 2 (1) in the First Schedule on any person othe

r than the managersunder the unit trust scheme shall be car

ried out by the managers inaddition to any obligation so i

mposed on them, and for that purposesubsection (2) (a) sha

ll not apply. (Added 77 of 1981 s. 5)(11) Subject to subsections

(12) and (13), nothing in this section shallapply to --(a) a

stock borrowing; or(b) a stock return. (Replaced 67 of 1989 s. 3

)(12) Where no stock return is made in respect of a stock borro

wing, suchstock borrowing shall for the purposes of this Ordina

nce be deemed to be asale and a purchase of the borrowed stock

and this Ordinance (exceptsubsection (1) (d) of this sectio

n) shall apply to such sale and purchaseas if they were effecte

d in Hong Kong--(a) by the approved borrower who obtained the bo

rrowed stock;(b) on the specified day; and(c) for a consideratio

n calculated at the previous closing price of HongKong stock o

f the same description as the borrowed stock or, if there ismo

re than one description of the borrowed stock, at their re

spectiveprevious closing prices as quoted on the Unified Exchang

e. (Added 67 of1989 s. 3)(13) An approved borrower who has ef

fected any stock borrowings shall--(a) keep a book in such form;

(b) enter in such book, in respect of such stock borrowings and

any stockreturns made in respect of such stock borrowings, such

particulars; and(c) furnish to the Collector a return--(i) in s

uch form;(ii) containing such particulars in respect of such boo

k; and(iii) at such times, as the Collector may require. (Added

67 of 1989 s. 3)(14) Where the Collector is satisfied that a per

son in the ordinary courseof his business obtains Hong Kong stoc

k for the sole purpose of settling asale of Hong Kong stock effe

cted by a broker in accordance with the rulesand practices of t

he Unified Exchange, the Collector may approve inwriting

such person as an approved borrower for the purposes of th

issection. (Added 67 of 1989 s. 3)(15) Any approved borrower who

fails to comply with the requirements ofsubsection (13) shal

l incur a penalty of $1,000 which shall be recoverableby the Col

lector as a civil debt due to the Crown. (Added 67 of 1989 s. 3)

(16) In this section --"allotment", in relation to units under a

unit trust scheme, means theissue of such units;"approved b

orrower" means--(a) a broker; or(b) a person approved under subs

ection (14) as an approved borrower forthe purposes of this s

ection;"borrowed stock", in relation to a stock borrowing, means

the Hong Kongstock obtained by an approved borrower under su

ch stock borrowing;"market contract" means a market contract wit

hin the meaning of section 2of the Securities (Clearing Houses)

Ordinance (Cap. 420); (Added 68 of1992 s. 20) "previous clo

sing price", in relation to Hong Kong stock,means the previ

ous closing price of such Hong Kong stock as determined inaccor

dance with the rules and practices of the Unified Exchange;"reco

gnized clearing house" means a recognized clearing house within

themeaning of section 2 of the Securities (Clearing Houses) O

rdinance (Cap.420); (Replaced 68 of 1992 s. 20)"rules" in relat

ion to --(a) a recognized clearing house, means such of the

rules, within themeaning of section 2 of the Securities (Clear

ing Houses) Ordinance (Cap.420), of the clearing house which h

ave effect by virtue of the provisionsof that Ordinance; (Repla

ced 68 of 1992 s. 20)(b) the Unified Exchange, means the rules

governing the operation andmanagement of the Unified Exchang

e or the conduct of its members, bywhatever name they may

be called and wherever contained; (Replaced 40 of1992 s. 2)"sa

le or purchase" includes any disposal or acquisition (other t

han anallotment) for valuable consideration, and exchange, and

any transactionin respect of which an instrument is deemed by

virtue of section 30 (3),(4) or (5) to be a transfer by way of s

ale, and any reference to "sale" or"purchase" shall be construed

accordingly; "specified day", in relation toa stock borrowing,

means--(a) the fifteenth day after the day on which the bor

rowed stock wasobtained by an approved borrower under such sto

ck borrowing; or(b) where, in respect of such stock borrowing, t

he Collector has allowed alonger period than the period specifie

d in paragraph (b) of the definitionof "stock borrowing" for the

undertaking referred to in that paragraph tobe carried out, th

e day immediately following the expiration of suchlonger p

eriod;"stock borrowing" means a transaction in which an approved

borrower--(a) for the sole purpose of settling a sale of Hong K

ong stock effected bya broker in accordance with the rules a

nd practices of the UnifiedExchange in the ordinary course o

f his business as a broker, obtains froma person Hong Kong stoc

k of the description required for that purpose; and(b) gives an

undertaking to provide--(i) to the person referred to in paragra

ph (a); and(ii) no later than 14 days after the day on which he

obtained from thatperson the Hong Kong stock referred to in p

aragraph (a), Hong Kong stockof the same quantity and descript

ion as was so obtained from that person;"stock return", in relat

ion to a stock borrowing, means a transaction inwhich, in resp

ect of such stock borrowing, the undertaking referred to inpara

graph (b) of the definition of "stock borrowing" is carrie

d outwithin--(a) the period specified in that paragraph; or(b)

such longer period as the Collector may allow. (Added 67 of 1989

s. 3)19A. Refund of stamp duty in respect of sale and purchase

of units underunit trust schemes(1) Where stamp duty is paid u

nder head 2 (1) in the First Schedule inrespect of a sale or

purchase of a unit under a unit trust scheme effectedby the man

agers under such scheme, the stamp duty shall be refunded to the

managers upon application to the Collector under subsection (2

) if themanagers and trustees under such scheme, before the ex

piration of 2 monthsfrom the date on which the sale or purchase

is effected, jointly certifythat--(a) the certificate, if any,

in respect of the unit has been canceled;(b) as a consequence o

f the sale or purchase, a proportionate part of thetrust proper

ty has been realized, and the trust property diminishedac

cordingly; and(c) the unit is extinguished and the managers have

no power to transferany other unit in lieu thereof.(2) On an

application for a refund of stamp duty under this section, th

eapplicant shall produce to the Collector the contract notes in

respect ofwhich the stamp duty was paid and the joint certifica

te of the managersand trustees referred to in subsection (1).

(3) In this section "trust property" has the meaning assigned

to it bysection 30. (Added 77 of 1981 s. 6)20. Stamp duty pay

able where transaction in respect of Hong Kong stockdoes not

amount to jobbing businessWhere a contract note is stamped unde

r head 2 (2) in the First Schedulebut the whole or any part o

f the transaction to which it relates is shownthereafter not to

amount to jobbing business, there shall be payable bythe bro

ker effecting the sale or purchase to which the contract n

oterelates by way of stamp duty on demand in respect of a note t

o be issuedby the Collector--(a) an amount equal to the stamp

duty which would have been payable if thecontract note had been

stamped under head 2 (1) in the First Schedule; and(b) an amount

equal to interest on the amount referred to in paragraph (a)at

the rate of 3 cents per $100 per day in respect of the period fr

om thedate of the purchase or sale to the date of payment

of that amount:Provided that where the amount referred to in

paragraph (a) includes afraction of $100 such fraction shall,

for the purposes of determining theamount referred to in parag

raph (b), be reckoned as $100.21. Passing on of dividends or int

erest on Hong Kong stock prohibited(1) No person shall be entitl

ed to claim, directly or indirectly, thepayment of any divi

dend or interest or of the amount or value of anydividend

or interest on any Hong Kong stock unless--(a) such person is th

e registered owner of the Hong Kong stock at the timeof such cla

im;(b) such person was the registered owner of the Hong Kong st

ock at sometime subsequent to the date on which the dividend

was declared or theinterest became due;(c) such person is en

titled to be paid such dividend or interest under adeclaration

of trust in favour of a specified person or otherwise as ab

eneficiary under a trust; or(d) such person has lent money on th

e security of the Hong Kong stock andis entitled by the terms o

f the loan to claim such dividend or interest.(2) No person shal

l demand or request or accept, directly or indirectly,payment

of any dividend or of the amount or value of any dividend

orinterest which under subsection (1) he is not entitled to clai

m.(3) No person shall, directly or indirectly, pay any dividend

or interestor the amount or value of any dividend or interest o

n any Hong Kong stockto any other person unless--(a) such other

person is the registered owner of the Hong Kong stock;(b) such

other person was the registered owner of the Hong Kong stock a

tsome time subsequent to the date on which the dividend was decl

ared or theinterest became due;(c) such other person is entitled

to be paid such dividend or interestunder a declaration of

trust in favour of a specified person or otherwiseas a benefici

ary under a trust; or(d) such other person has lent money on the

security of the Hong Kongstock and is entitled by the term

s of the loan to claim such dividend orinterest.22. Stamp duty

chargeable where consideration in respect of immovableprop

erty consists of stock or security other than stock(1) Where the

consideration or any part of the consideration for acon

veyance on sale consists of any stock, the conveyance sh

all bechargeable with stamp duty by reference to the value of t

he stock on thedate of the conveyance.(2) Where the considerat

ion or any part of the consideration for aconveyance on

sale consists of any security not being stock, theconv

eyance shall be chargeable with stamp duty by reference to the

amountdue on the date of the conveyance for principal and int

erest upon thesecurity.23. How consideration consisting of per

iodical payments to be charged(1) In the case of a conveyance on

sale or a sale or purchase of Hong Kongstock, where the conside

ration or any part of the consideration consistsof money payab

le periodically for a definite period not exceeding 20 yearsso t

hat the total amount to be paid can be previously ascertained

, theconveyance or contract note shall be chargeable with

stamp duty byreference to a consideration of such total amoun

t.(2) In the case of a conveyance on sale or a sale or purchase

of Hong Kongstock, where the consideration or any part of the c

onsideration consistsof money payable for a definite period exc

eeding 20 years or in perpetuityor for any indefinite period not

terminable with life, the conveyance orcontract note shall be

chargeable with stamp duty by reference to aconsideratio

n of an amount equal to the total amount which will or may,ac

cording to the terms of sale, be payable during the period of 2

0 yearsafter the date of the conveyance or contract note.(3) In

the case of a conveyance on sale or a sale or purchase of Hong

Kongstock, where the consideration or any part of the considera

tion consistsof money payable periodically for a life or liv

es, the conveyance orcontract note shall be chargeable with

stamp duty by reference to aconsideration equal to the amo

unt which will or may, according to theterms of sale, be pa

yable during the period of 12 years after the date ofthe convey

ance or contract note.24. Stamp duty chargeable where conveyance

etc. is in consideration ofdebt etc.(1) In the case of a co

nveyance on sale or any transaction whereby abeneficial in

terest in Hong Kong stock passes, where the conveyance ortra

nsaction is in consideration, wholly or in part, of any debt due

to thetransferee or is subject either certainly or contingently

to the paymentor transfer of any money or stock, whether or n

ot being or constituting acharge or incumbrance upon the proper

ty or interest so conveyed or passingthe debt, money or stock is

to be deemed the whole or part, as the casemay be, of the co

nsideration by reference to which the conveyance orcontrac

t note is chargeable with stamp duty.(2) Where a conveyance on

sale or transaction whereby a beneficialinterest in any H

ong Kong stock passes is in consideration wholly or inpart of

any debt due to the transferee and, apart from this subsecti

on,the consideration by reference to which the conveyance or c

ontract notewould be chargeable with stamp duty would exceed th

e value of the propertyconveyed or beneficial interest passing

, that consideration shall betreated as reduced to that valu

e; and the conveyance or contract noteshall not be duly sta

mped unless it is stamped under section 13 (3).(3) Where, by vir

tue of or in connexion with any transaction referred toin subs

ection (1) whereby a beneficial interest in any shares in a b

odycorporate passes, any liability is incurred by the transferee

in respectof any indebtedness of the body corporate, the

transaction shall, inaddition to any other payment of money or

transfer of shares to which itis subject, be deemed to be sub

ject to the payment of an amount of moneyequal to the amount o

f such indebtedness.25. Stamp duty chargeable in case of certain

conveyances(1) Where immovable property contracted to be sold f

or one considerationfor the whole is conveyed to the purchaser

in separate parts or parcels bydifferent instruments, the consi

deration shall be apportioned in suchmanner as the parties

think fit, so that a distinct consideration for eachseparate par

t or parcel is set forth in the conveyance relating thereto,an

d such conveyance shall be chargeable with stamp duty by refer

ence tosuch distinct consideration.(2) Where immovable prope

rty contracted to be purchased for oneconsideration for

the whole by 2 or more persons jointly, or by any personfor hims

elf and others or wholly for others, is conveyed in parts

orparcels by separate instruments to the persons by or for whom

the same waspurchased for distinct parts of the consideration, t

he conveyance of eachseparate part or parcel shall be chargeabl

e with stamp duty by referenceto the distinct part of the cons

ideration therein specified.(3) Where there are several instrume

nts of conveyance for completing thepurchaser's title to immov

able property sold, the principal instrument ofconveyance only

shall be chargeable with stamp duty and the otherinstru

ments shall not be chargeable with stamp duty.(4) Where a person

having contracted for the purchase of any immovableproperty

but not having obtained a conveyance thereof contracts to se

llthe same to any other person and the property is in consequen

ce conveyedimmediately to the sub-purchaser, the conveyance sha

ll be chargeable withstamp duty by reference to the consid

eration moving from the sub-purchaser.(5) Where a person hav

ing contracted for the purchase of any immovableproperty but

not having obtained a conveyance contracts to sell the wholeor

any part or parts thereof to any other person or persons

and theproperty is in consequence conveyed by the original sel

ler to differentpersons in parts or parcels, the conveyance of

each part or parcel shallbe chargeable with stamp duty by r

eference only to the considerationmoving from the sub-purcha

ser thereof, without regard to the amount orvalue of the ori

ginal consideration.(6) Where a sub-purchaser takes an actual co

nveyance of the interest ofthe person immediately selling to

him, which is chargeable with stamp dutyby reference to the cons

ideration moving from him and is duly stampedaccordingly, a

ny conveyance to be afterwards made to him of the sameimmo

vable property by the original seller shall not be chargeable

withstamp duty.(7) Where upon the exchange of any immovable

property for any otherimmovable property, or upon the parti

tion of any immovable property, anyconsideration is paid or gi

ven, or agreed to be paid or given, forequality, the pr

incipal or only instrument whereby the exchange orpartiti

on is effected shall, subject to section 27, be charged with

thesame stamp duty as a conveyance on sale for the consideratio

n, and withthat stamp duty only; and where in any such ca

se there are severalinstruments for completing the title of

either party, the instrumentsother than the principal instru

ment shall not be chargeable with any stampduty.26. Stamp duty c

hargeable on contracts etc. for sale of equitable estateor int

erest in immovable property(1) Any contract or agreement for the

sale of any equitable estate orinterest in any immovable p

roperty shall be chargeable with stamp duty asif it were an act

ual conveyance on sale of the estate or interest.(2) Where stamp

duty has been paid under subsection (1) and the purchaser,befor

e having obtained a conveyance of the property, enters in

to acontract or agreement for the sale thereof, the contract

or agreementshall be charged, if the consideration for that s

ale is in excess of theconsideration for the original sale, wi

th the stamp duty chargeable byreference to such excess c

onsideration, but shall not otherwise bechargeable.(3) Wher

e stamp duty has been duly paid under subsection (1)or (2), the

conveyance made to the purchaser or sub-purchaser, or anyot

her person on his behalf or by his direction, shall not be ch

argeablewith any stamp duty, and the Collector shall, upon

application andproduction of the contract or agreement, or co

ntracts or agreements, dulystamped, denote upon the conveyance

the payment of the stamp duty.(4) Where a conveyance made in con

formity with a contract or agreementreferred to in subsectio

n (1) or (2) which has not been stamped ispresented to

the Collector for stamping within 6 months after theexec

ution of the contract or agreement or such longer period a

s theCollector may think reasonable in the circumstances of

the case, theconveyance shall be stamped accordingly, and th

e contract or agreementshall thereupon cease to be chargeable

with any stamp duty.(5) Where any contract or agreement referre

d to in subsection (1) or (2)is rescinded or annulled, any sta

mp duty paid in respect thereof shall bereturned by the Collect

or.27. Voluntary dispositions(1) Any conveyance of immovable

property operating as a voluntarydisposition inter vivos

shall be chargeable with stamp duty as aconveyance on s

ale, with the substitution of the value of the propertyconve

yed for the amount or value of the consideration for the sale.(2

) In the case of an instrument of transfer operating as a v

oluntarydisposition inter vivos of Hong Kong stock, or an instru

ment referred toin section 28 (1) which so operates by virtue

of that section, any stampduty paid in respect of contract no

tes made under section 19 (1) inrespect of the amount o

r value of any consideration given by thetransferee for s

uch Hong Kong stock shall be set off against the stampduty c

hargeable on such instrument of transfer.(3) A conveyance or tra

nsfer operating as a voluntary disposition intervivos shall n

ot be duly stamped unless the Collector has stamped theins

trument of conveyance or transfer under section 13 (3) (b).(4) A

ny conveyance or transfer (not being a disposition made in favou

r ofa purchaser or incumbrancer or other person in good faith a

nd for valuableconsideration) shall for the purposes of this Ord

inance be deemed to be aconveyance or transfer operating as a v

oluntary disposition inter vivos,and (except where marriage is

the consideration) the consideration for anyconveyance or trans

fer shall not for this purpose be deemed to be valuableconsidera

tion where the Collector is of opinion that by reason of th

einadequacy of the sum paid as consideration or other circums

tances theconveyance or transfer confers a substantial benefit

on the person to whomthe property is conveyed or transferred.(5)

Nothing in this section shall apply to a conveyance or transfe

r madefor nominal consideration for the purpose of securing the

repayment of anadvance or loan or made for effectuating the ap

pointment of a new trustee,whether the trust is expressed or imp

lied, or under which no beneficialinterest passes in the prop

erty conveyed or transferred, or made to abeneficiary by a

trustee or other person in a fiduciary capacity under anytrust,

whether expressed or implied, and this subsection shall have eff

ectnotwithstanding that the circumstances exempting the co

nveyance ortransfer from charge under this section are n

ot set forth in theconveyance or transfer.(6) In this sectio

n "conveyance" includes any agreement for a lease or anyrelease

or renunciation of immovable property.28. Stamp duty chargeable

in case of conveyance or transfer incontemplation of sale or sub

ject to power of revocation etc.(1) Subject to this section, any

instrument whereby property is conveyedor transferred to any

person in contemplation of a sale of that propertyshall be tre

ated as a conveyance or transfer operating as a voluntarydi

sposition inter vivos of that property.(2) If on a claim made to

the Collector not later than 2 years after themaking or execu

tion of an instrument to which subsection (1) applies, itis sh

own to his satisfaction--(a) that the sale in contemplation of w

hich the instrument was made orexecuted has not taken place

and the property has been re-conveyed orretransferred to th

e person from whom it was conveyed or transferred or toa person

to whom his rights have been transmitted on death or bankruptcy

;or(b) that the sale has taken place for a consideration which i

s less thanthe value by reference to which stamp duty was pai

d in respect of theinstrument by virtue of this section,the

Collector shall repay the stamp duty paid by virtue of this se

ction,in a case falling under paragraph (a), so far as it exceed

s the stamp dutywhich would have been payable apart from this

section and, in a casefalling under paragraph (b), so far as

it exceeds the stamp duty whichwould have been payable if t

he instrument had been stamped in accordancewith subsection (1

) in respect of a value equal to the consideration inquestion

:Provided that, in a case falling under the said paragraph (b),

stamp dutyshall not be repayable if it appears to the

Collector that thecircumstances are such that a conveyance

or transfer on the sale inquestion would have been chargeab

le with stamp duty by virtue of section27 (4).(3) Subsections

(1) and (2) shall apply whether or not an instrumentconvey

s or transfers other property in addition to the property

incontemplation of the sale of which it is made or execute

d, but thosesubsections shall not affect the stamp duty charge

able in respect of thatother property.(4) For the purposes of s

ection 27 and this section, the value of propertyconveyed or tra

nsferred by an instrument chargeable with stamp duty inaccor

dance with either of those provisions shall be determined wi

thoutregard to --(a) any power (whether or not contained in the

instrument) on the exerciseof which the property, or any part of

or any interest in the property, maybe re-vested in the person

from whom it was conveyed or transferred or inany person on his

behalf;(b) any annuity reserved out of the property or any part

of it, or anylife or other interest so reserved, being an i

nterest which is subject toforfeiture,but if on a claim made to

the Collector not later than 2 years after themaking or execu

tion of the instrument it is shown to his satisfaction thatany s

uch power as is mentioned in paragraph (a) has been exercise

d inrelation to the property and the property or any property r

epresenting ithas been re-conveyed or re-transferred in whole o

r in part in consequenceof that exercise the Collector shall re

pay the stamp duty paid by virtueof this subsection, in a case

where the whole of such property has been sore-conveyed or re-

transferred, so far as it exceeds the stamp duty whichwould hav

e been payable apart from this subsection and, in any other case

,so far as it exceeds the stamp duty which would have been payab

le if theinstrument had operated to convey or transfer only su

ch property as is notso re-conveyed or re-transferred.29. Certif

icate with respect to certain conveyances on sale(1) References

in head 1 (1) in the First Schedule to a conveyance on salebeing

certified at a particular amount mean that such conveyance on

salecontains a statement certifying that the transaction ef

fected by theinstrument does not form part of a larger tr

ansaction or series oftransactions in respect of which the am

ount or value, or aggregate amountor value, of the consideratio

n exceeds that amount.(2) In subsection (1) a reference to

the amount or value of theconsideration shall be construed

--(a) in relation to stamp duty chargeable on a conveyance oper

ating as avoluntary disposition inter vivos, as a reference t

o the value of theproperty conveyed;(b) in relation to stamp

duty chargeable on a lease or agreement for alease, as a re

ference to the amount or value of the consideration inmone

y, stock or security, other than rent.

　　【章名】 PART IIIA AGREEMENTS TO SELL IMMOVABLE PROPERTY29A

. Interpretation and application of Part III A(1) In this Part a

nd the First Schedule--"agreement for sale" means--(a) an instru

ment in which a person contracts to sell or purchaseimm

ovable property;(b) an instrument in which a person confers, or

has conferred on him, anoption or a right to purchase immovabl

e property or a right of pre-emptionin respect of immovable prop

erty, other than a specified option or right;(c) an instrument,

other than a mortgage or charge made in favour of afinancial

institution within the meaning of section 2 of the Inlan

dRevenue Ordinance (Cap. 112), in which a person--(i) gives or i

s given a power of attorney expressed to be irrevocable andgive

n to secure a proprietary interest of the donee of the power o

r theperformance of an obligation owed to the donee, and gi

ving the doneeauthority on behalf of the donor to sell or o

therwise dispose of anyinterest of the donor in immovable pro

perty; or(ii) grants or is granted an authority on behalf of the

grantor to sell orotherwise dispose of any interest of the gran

tor in immovable property,and under which consideration for t

hat authority moves from the grantee ofthe authority to the gran

tor;(d) an instrument in which a declaration of trust in respect

of immovableproperty is made, other than a declaration of

trust under which nobeneficial interest passes in the proper

ty subject to the declaration;(e) an instrument which, if imp

lemented, would be implemented by aconveyance on sale;(f) a

n instrument which constitutes a memorandum, note, or other evi

denceof an unwritten sale agreement;(g) an instrument in which a

purchaser under an instrument referred to inthis definition as

signs any rights under the second-mentioned instrumentin respe

ct of immovable property;(h) an instrument in which a purchaser

under an instrument referred to inthis definition makes a nomin

ation or gives a direction that--(i) transfers, or gives a power

to transfer, any benefit, in respect ofimmovable property,

of the purchaser under the second-mentionedinstrument;

or(ii) authorizes another person to take a conveyance of immova

ble propertythat is subject to the second-mentioned instrument

or to execute such aconveyance in favour of a third party,oth

er than a nomination made, or a direction given, in favour of a

personwho is to be a trustee for the purchaser in respect of th

e property, or infavour of one, or more than one, person who is

a parent, spouse or childof the purchaser (whether or not also

in favour of the purchaser);"chargeable agreement for sale" mea

ns an agreement for sale chargeablewith stamp duty under hea

d 1 (1A) in the First Schedule;"non-residential property" means

immovable property which, under theexisting conditions of

--(a) a Crown lease or an agreement for a Crown lease;(b) a deed

of mutual covenant, within the meaning of section 2 of the

Multi-storey Buildings (Owners Incorporation) Ordinance (Cap. 34

4);(c) an occupation permit issued under section 21 of t

he BuildingsOrdinance (Cap. 123); or(d) any other instrument wh

ich the Collector is satisfied effectivelyrestricts the per

mitted user of the property,may not be used, at any time during

the term of the Crown lease in respectof the property or during

the term of the Crown lease that has been agreedfor in respect o

f the property (as is appropriate), wholly or partly forreside

ntial purposes;"purchaser" includes any person who, under an agr

eement for sale or anunwritten sale agreement, --(a) contrac

ts to purchase immovable property;(b) acquires--(i) immovable pr

operty;(ii) an option or a right to purchase immovable property

or a right ofpre-emption in respect of immovable property,

other than a specifiedoption or right;(iii) a power or auth

ority to sell or otherwise dispose of any interest inimmovable p

roperty;(iv) any right or benefit in respect of immovable proper

ty of a purchaserunder an agreement for sale or an unwritten sa

le agreement;(v) a power to transfer any such right or benefit;(

vi) an authority to take a conveyance of immovable property

that issubject to an agreement for sale or an unwritten sale a

greement; or(c) is named as a person in whose favour another per

son is authorized toexecute a conveyance of immovable property

;"residential property" means immovable property other than non-

residentialproperty; "specified option or right" means an

option or right topurchase, or aright of pre-emption, conferr

ed--(a) by a lessor on a lessee;(b) in a lease, or an agreement

for a lease, for a fixed term of not lessthan 3 years; and(c) i

n respect of the property subject to the lease,and which is not

exercisable within 3 years of the commencement of thelease o

r agreement for a lease, otherwise than by giving notice

toexercise the option or right which notice does not expire wit

hin those 3years;"unwritten sale agreement" means a contract,

agreement, or statement notin the form of an instrument but of

such a nature that, if it were in sucha form, the instrument wo

uld constitute an agreement for sale;"vendor" includes any perso

n who, under an agreement for sale or anunwritten sale ag

reement--(a) contracts to sell immovable property;(b) grants, co

nfers, or transfers--(i) immovable property;(ii) an option or a

right to purchase immovable property or a right ofpre-emptio

n in respect of immovable property, other than a specified

option or right;(iii) a power or authority to sell or otherwise

dispose of any interest inimmovable property;(iv) any right or b

enefit in respect of immovable property that he has asa purchas

er under an agreement for sale or an unwritten sale agreement;(v

) a power to transfer any such right or benefit;(vi) an authorit

y to take a conveyance of immovable property that issubjec

t to an agreement for sale or an unwritten sale agreement; or(c)

authorizes another person to execute in favour of a third p

arty aconveyance of immovable property that is subject to an ag

reement for saleor an unwritten sale agreement.(2) An agreemen

t for sale and an unwritten sale agreement may beenforc

eable or unenforceable, absolute or conditional, formal or infor

mal,temporary or permanent, provisional or non-provisional.(3) A

n agreement for sale may consist of 2 or more instruments.(4) Fo

r the purposes of this Part and head 1 (1A) in the First Sched

ule,an agreement for sale, an unwritten sale agreement and a

conveyance onsale are made on the same terms as a previous agre

ement if, but only if,the agreement for sale, the unwritten sa

le agreement or the conveyance onsale (as the case may be) and

the previous agreement--(a) are made in respect of the same immo

vable property; and(b) specify the same consideration for the co

nveyance on sale.(5) Head 1 (1A) in the First Schedule does not

apply to an agreement forsale in respect of non-residential pr

operty.(6) This Part and head 1 (1A) in the First Schedule apply

notwithstandingany provision in any other Part of this Ordinan

ce.(7) This Part and head 1 (1A) in the First Schedule do not

apply to anagreement for sale or an unwritten sale agreement -

-(a) made before; or(b) that supersedes an agreement for sale or

an unwritten sale agreementmade between the same parties and

on the same terms before,the commencement of the Stamp Duty (Ame

ndment) Ordinance 1992 (8 of 1992).29B. Duty to execute agreemen

t for sale(1) Each purchaser and vendor under an unwritten sal

e agreement or anagreement for sale shall, not later than 30

days after the relevant date,if he has not already done so, exe

cute an agreement for sale containingthe matters specified in

subsection (5).(2) Subsection (1) does not apply to a purchase

r who, on the relevantdate, does not know that the unwritten

sale agreement or agreement forsale affects him.(3) For the

purposes of subsections (1) and (2), the relevant date means--(

a) in the case of an unwritten sale agreement, the date on wh

ich thatagreement was made;(b) in the case of an agreement for

sale not preceded by an unwritten saleagreement, or an agreement

for sale, made between the same parties and onthe same terms,

the date on which that agreement was made; and(c) in the case of

an agreement for sale preceded by one or more than oneunwritte

n sale agreement, or agreement for sale, made between the sa

meparties and on the same terms, the date on which the fir

st of suchagreements was made.(4) If a person enters into an a

greement for sale or an unwritten saleagreement as agent for

a vendor or purchaser, the agent and the vendor orpurchaser (a

s the case may be) are jointly and severally liable to complywi

th subsection (1).(5) The following matters are specified for th

e purposes of subsection (1)--(a) the name and address of the

vendor and of the purchaser of theimmovable property;(b) i

f the vendor or purchaser is an individual, his identific

ationnumber;(c) if the vendor or purchaser is not an individua

l but is registeredunder the Business Registration Ordina

nce (Cap. 310), the businessregistration number of the vendo

r or purchaser;(d) the description and location of the immovable

property;(e) a statement as to whether the immovable prope

rty is residentialproperty or non-residential property, within

the meanings of section 29A(1);(f) the date on which the agreem

ent for sale was made;(g) if the agreement for sale was preceded

by an unwritten sale agreement,or an agreement for sale, made b

etween the same parties and on the sameterms, the date on whi

ch the first such agreement was made;(h) a statement as to wheth

er or not a date has been agreed for aconveyance on sal

e pursuant to the agreement for sale and, if so, thatdate;(i

) a statement as to whether or not there is an agreed considerat

ion forthe conveyance on sale that is to, or may, take place

pursuant to theagreement for sale and, if so, the amount or v

alue of the consideration;(j) the amount or value of any other

consideration which each personexecuting the document knows

has been paid or given, or has been agreed tobe paid or given,

to any person for or in connection with the agreementfor sale

or any conveyance on sale pursuant to that agreement (excludi

nglegal expenses), together with the name, address, and the id

entificationnumber or business registration number of each per

son receiving or toreceive such consideration, and a descript

ion of the benefit to which theconsideration relates;(k) if the

purchaser has not executed the agreement, a statement as to

whether or not, to the best of the knowledge of each person exec

uting theagreement, the purchaser knew, at the time the agreeme

nt was made, that itaffected him.(6) Any person required to exec

ute an agreement for sale in accordancewith subsection (1) w

ho fails to do so is liable civilly to the Collectorfor the pay

ment of any stamp duty chargeable on that agreement, whichs

hall be deemed for the purposes of this subsection to be a c

hargeableagreement for sale, and any penalty payable under secti

on 9; and if 2 ormore persons fail to execute such an agreemen

t each person is jointly andseverally so liable.(7) Any person

liable, under subsection (6), to pay stamp duty chargeableon an

agreement for sale may set off the amount (if any) of that

stampduty paid by him against any stamp duty payable by him in

respect of aconveyance on sale made in pursuance of that agre

ement, within the meaningof section 29D (6) (d).(8) No action sh

all be brought by virtue of subsection (6) for therecove

ry of any stamp duty with respect to any instrument more tha

n 6years from the expiration of the time for stamping that inst

rument.(9) Any person who with intent to defraud the Government

fails to complywith subsection (1) commits an offence, but the

Collector may, before thecommencement of criminal proceedings,

compound any such offence.(10) A failure by any person to compl

y with subsection (1) does not affectthe validity or enforceabil

ity of an agreement for sale or unwritten saleagreement.(11) In

this section, "identification number" in relation to a per

sonmeans--(a) the number of any identity card issued to him unde

r the Registrationof Persons Ordinance (Cap. 177);(b) if no su

ch card has been issued to him, the number of any traveldo

cument, certificate of identity, or document of identity (wit

hin themeanings of section 2 (1) of the Immigration Ordinance (

Cap. 115) issuedto him;(c) if no such document or certificate

has been issued to him, the numberof any other document that es

tablishes his identity to the satisfaction ofthe Collector,but n

o such number is complete unless the relevant document is descri

bed.29C. Chargeable agreements for sale(1) An agreement for sale

to which head 1 (1A) in the First Scheduleapplies is char

geable with stamp duty even if the agreement is cancelled,annul

led, or rescinded or is for any other reason not performed.(2) A

n agreement for sale to which head 1 (1A) in the First Sch

eduleapplies is chargeable with stamp duty even if --(a) it does

not contain the matters specified in section 29B (5); or(b) it

has not been executed by all persons who are required by sect

ion29B (1) to execute it,or both, but the Collector may refuse t

o stamp a chargeable agreement forsale that does not contain th

ose matters or has not been so executed.(3) For the avoidance of

doubt, it is hereby declared that if --(a) a chargeable agreeme

nt for sale is made in respect of immovableproperty; and(

b) another chargeable agreement for sale is made in respect of a

ll or anypart of the property (whether by the vendor or pu

rchaser under thefirst-mentioned agreement, or both) before a

conveyance on sale of theproperty or that part of the pro

perty is made in pursuance of thefirst-mentioned agreement

,then (subject to the notes to head 1 (1A) in the First Schedu

le and tosection 29F) each agreement is chargeable with stamp

duty by reference tothe consideration for the agreement.(4) The

principle in subsection (3) applies, with necessary modificatio

ns,if there is a series of more than 2 chargeable agreements

for sale inrespect of the same, or any part of the same, im

movable property; forexample --(a) if a purchaser under a

chargeable agreement for sale makes achargeable agreement

for a subsale, and the sub-purchaser makes a furtherchargeable

agreement for a sub-sale; or(b) if a chargeable agreement for sa

le is cancelled and replaced by achargeable agreement for s

ale made by the vendor and a second purchaser,and that other

agreement is cancelled and replaced by a chargeableagreem

ent for sale made by the vendor and a third purchaser,then (subj

ect to the notes to head 1 (1A) in the First Schedule and to

section 29F) each agreement is chargeable with stamp duty by ref

erence tothe consideration for the agreement.(5) If --(a) a cha

rgeable agreement for sale is made in respect of immovabl

eproperty; and(b) another chargeable agreement for sale is made

in respect of all or anypart of the property (whether by the

vendor or purchaser under thefirst-mentioned agreement, or

both) before a conveyance on sale of theproperty or that par

t of the property is made in pursuance of thefirst-ment

ioned agreement; and(c) under the second-mentioned agreement --(

i) the purchasers are a person named in the first-mentioned agre

ement asa purchaser and another person who is not so named; or(

ii) the purchaser is one, or the purchasers are some, (but not

all) ofthe persons named in the first-mentioned agreement as t

he purchasers, thesecond-mentioned agreement shall be chargeabl

e with stamp duty as if itwere a conveyance on sale executed

in pursuance of the first-mentionedagreement for sale and se

ction 29D (4) or (5) (as is appropriate) shallapply according

ly.(6) If stamp duty has been paid in respect of a chargeable a

greement forsale under which the vendor was unable to prove his

title in accordancewith the agreement and which was rescinde

d by the purchaser on that ground--(a) the Collector shall, subj

ect to the production of such evidence, bystatutory declarati

on or otherwise, as the Collector may require, makeallowance

for the stamp duty paid;(b) section 51 applies to such an allow

ance as if it were an allowance forspoiled stamps made under Par

t VI; but(c) this subsection shall only apply if --(i) the appli

cation for allowance is made within 2 years after theagr

eement was rescinded; and(ii) no legal proceeding (other than l

egal proceedings in which therefalls to be determined the qu

estion whether the purchaser was so entitledto rescind the agre

ement) has been commenced in which the instrument couldor would

have been given or offered in evidence and, if the Collector s

orequires, the instrument is given up to be cancelled.(7) Where

a chargeable agreement for sale consists of 2 or more

instruments, the principal instrument only shall be chargeable w

ith stampduty and the other instruments shall not be chargeable

with stamp duty.(8) For the purposes of this Ordinance, the con

sideration for an agreementfor sale shall be deemed to be the ag

gregate of the amounts and valuesreferred to in section 29B

(5) (i) and (j).(9) For the purpose of ascertaining the manner

in which a chargeableagreement for sale is chargeable with

stamp duty, sections 22, 23 and 24shall operate as if any refe

rence in those sections--(a) to a conveyance on sale were a refe

rence to a chargeable agreement forsale;(b) to a transferee were

a reference to the purchaser under a chargeableagreement for

sale;(c) to the property conveyed were a reference to the immo

vable propertysubject to a chargeable agreement for sale.(10) W

here under a chargeable agreement for sale --(a) the exchange o

f any immovable property for any other immovableproperty;

or(b) the partition of an immovable property, is agreed

to, and anyconsideration is paid or given, or agreed to be

paid or given, forequality, the agreement for sale shall, s

ubject to section 29F, be chargedwith the same stamp duty as a

chargeable agreement for sale for theconsideration, and wi

th that stamp duty only.29D. Conveyances on sale of residential

property(1) If a conveyance on sale of residential property

is presented forstamping and the Collector has reason to belie

ve --(a) that a chargeable agreement for sale or an unwritten

sale agreementthat would, if it were in the form of an instr

ument, be a chargeableagreement for sale has been made in res

pect of all or any part of thatproperty after it was vested

in the vendor; and(b) that, in respect of that agreement, secti

on 29B (1) has not beencomplied with, or the agreement for

sale has not been duly stamped orstamped under section 5(1)

or 13 (2),the Collector may refuse to stamp the conveyance on s

ale.(2) Subject to subsection (3), where a conveyance on sale o

f residentialproperty is executed in conformity with a chargeab

le agreement for saleand --(a) the agreement for sale is duly

stamped or stamped under section 5 (1)or 13 (2) (whether befor

e or after the execution of the conveyance onsale), the con

veyance on sale is chargeable with stamp duty of $100;(b) the ag

reement for sale is not so stamped --(i) the conveyance on sale

is chargeable with stamp duty under head 1 (1)in the First Sche

dule;(ii) for the purpose of calculating the time for stamping

the conveyanceon sale, the conveyance shall be deemed to have b

een executed on the datethat the agreement for sale was made or

, if the agreement for sale waspreceded by an agreement for

sale, or an unwritten sale agreement, madebetween the same pa

rties and on the same terms, the date when the firstsuch agre

ement was made; and(iii) the agreement for sale is chargeable wi

th stamp duty of $100.(3) Where a conveyance on sale of residen

tial property is executed inconformity with 2 or more agreem

ents for sale, each relating to differentparts of the residenti

al property, and one or more of those agreements isa chargeable

agreement for sale, then --(a) if each of the chargeable agreem

ents for sale is duly stamped orstamped under section 5 (1

) or 13 (2) (whether before of after theexecution of the

conveyance on sale), the conveyance on sale is chargeablewith s

tamp duty under head 1 (1) in the First Schedule, less the t

otalamount of stamp duty (excluding any penalty) paid or as

sessed to bepayable in respect of those agreements for sale;(b

) if any of the chargeable agreements for sale is not duly sta

mped orstamped under section 5 (1) or 13 (2), the conveyance on

sale shall not bestamped except by the Collector upon payment o

f the stamp duty payable inrespect of the conveyance under head

1 (1) in the First Schedule, and anypenalty payable in respect

of that agreement for sale under section 9,less the total a

mount of stamp duty paid or assessed to be payable inrespec

t of any of the other chargeable agreements for sale;(c) if the

conveyance on sale is duly stamped or stamped under section 5(1)

or 13 (2) before each of the chargeable agreements for sale i

s dulystamped, any unstamped chargeable agreement for sale is

chargeable withstamp duty of $100, any chargeable agreement

for sale that has beenassessed remains chargeable with the

amount of the stamp duty assessed,and any chargeable agreemen

t for sale that has been stamped under section13 (2) but not as

sessed ceases to be chargeable with any further stampduty.(4

) Where a conveyance on sale of residential property is exec

uted inpursuance of a chargeable agreement for sale and is in f

avour of a personnamed in the agreement as the purchaser and an

other person who is not sonamed, then --(a) if the agreement f

or sale is duly stamped or stamped under section 5(1) or 13 (2)

(whether before or after the execution of the conveyance onsale

), the conveyance on sale is chargeable with stamp duty under he

ad 1(1) in the First Schedule by reference to the considera

tion for theconveyance, less a fraction of the stamp duty repr

esenting the proportionof the residential property that is vest

ed in the person named in theagreement as the purchaser; an

d for the purposes of this subsection, jointtenants shall be tre

ated as having equal undivided shares in the property;(b) if the

agreement for sale is not so stamped --(i) the conveyance on sa

le is chargeable with stamp duty under head 1 (1)in the First S

chedule;(ii) subsection (2) (b)(ii) applies; and(iii) if the con

veyance on sale is duly stamped, or stamped under section5 (1)

or 13 (2), before the agreement for sale is stamped, the agree

mentfor sale is chargeable with stamp duty of $100.(5) Where a c

onveyance on sale of residential property is executed inpur

suance of a chargeable agreement for sale and is in favour of

one orsome (but not all) of the persons named in the agreement

as the purchaseror purchasers, then --(a) if the agreement for

sale is duly stamped, or stamped under section 5(1) or 13 (2) (w

hether before or after the execution of the conveyance onsale),

the conveyance on sale is chargeable with stamp duty under head

1(1) in the First Schedule by reference to the considerati

on for theconveyance, less a fraction of the stamp duty repres

enting the proportionof the residential property that, accordin

g to the agreement for sale, wasto be conveyed to the person or

persons in whose favour the conveyance onsale was executed; and

for the purposes of this subsection, an agreementthat provide

s for a conveyance to purchasers as joint tenants shall betr

eated as an agreement to convey the property to those purcha

sers inequal undivided shares;(b) if the agreement for sale is

not so stamped --(i) the conveyance on sale is chargeable with s

tamp duty under head 1 (1)in the First Schedule;(ii) subsection

(2) (b) (ii) applies; and(iii) if the conveyance on sale is dul

y stamped, or stamped under section5 (1) or 13 (2), before the

agreement for sale is stamped, the agreementfor sale is charge

able with stamp duty of $100.(6) For the purposes of this sectio

n --(a) a conveyance on sale shall be deemed to be a conveyance

on sale ofresidential property unless it contains a statemen

t certifying that theimmovable property subject to the convey

ance is non-residential propertywithin the meaning of section

29A (1);(b) a conveyance on sale that contains such a statement

may be shown to bea conveyance on sale of residential property;(

c) a conveyance on sale is not executed in conformity with an

agreementfor sale unless the conveyance on sale--(i) is of the w

hole or part of the immovable property subject to theagree

ment for sale; and(ii) is in favour of the person or all persons

named in the agreement forsale as the purchaser or purchasers

and no other person; but, for thepurpose of this paragraph,

a person and a parent, spouse or child of thatperson shall be

treated as the same person;(d) a conveyance on sale is not execu

ted in pursuance of an agreement forsale unless the conveyance

on sale is of the whole or part of theimmovable propert

y subject to the agreement for sale and is not executedin conf

ormity with the agreement for sale;(e) a reference in subsection

(3) to an agreement for sale includes areference to an agr

eement for sale made before the commencement of theStamp Dut

y (Amendment) Ordinance 1992(8 of 1992).29E. Section 26 inapplic

able to certain agreementsSection 26 does not apply to any contr

act or agreement for the sale of anequitable estate or interest

in immovable property that is --(a) a chargeable agreement for

sale; or(b) an unwritten sale agreement which would, if it were

in the form of aninstrument, be a chargeable agreement for sale

.29F. Voluntary chargeable agreements for sale(1) Any chargeable

agreement for sale operating as a voluntary agreementinter vi

vos shall be chargeable with stamp duty as a chargeable agreeme

ntfor sale, with the substitution of the value of the immovab

le propertysubject to the agreement for the amount or value of

the consideration forthe agreement.(2) A chargeable agreement f

or sale operating as a voluntary agreementinter vivos is not

duly stamped unless the Collector has stamped theinstrume

nt under section 13 (3) (b).(3) Any chargeable agreement for sal

e (not being an agreement made infavour of a purchaser or i

ncumbrancer or other person in good faith andfor valuable con

sideration) shall for the purposes of this Ordinance bedeemed

to be a chargeable agreement for sale operating as a volun

taryagreement inter vivos, and (except where marriage is the

consideration)the consideration for any agreement for sale shall

not for this purpose bedeemed to be valuable consideration wher

e --(a) the amount of the consideration is not ascertained at th

e time of theagreement; or(b) the Collector is of opinion that

by reason of the inadequacy of theamount or value of the c

onsideration paid or to be paid or othercircumstances the

agreement for sale confers a substantial benefit on thepurchas

er.(4) Nothing in this section shall apply to a chargeable agree

ment for salemade for nominal consideration for the purpose of s

ecuring the repaymentof an advance or loan, and this s

ubsection shall have effectnotwithstanding that the circum

stances exempting the agreement from chargeunder this section ar

e not set forth in the agreement.29G. Certificate with reference

to certain agreements for sale(1) References in head 1 (1A) in

the First Schedule to an agreement forsale being certified at

a particular amount mean that such agreement forsale contains

a statement certifying that the transaction agreed to, oreff

ected by, the instrument does not form part of a larger transact

ion orseries of transactions in respect of which the amoun

t or value, oraggregate amount or value, of the consideration

exceeds that amount.(2) In subsection (1) a reference to

the amount or value of theconsideration shall be construed

in relation to stamp duty chargeable on achargeable agreement fo

r sale operating as a voluntary agreement intervivos as a re

ference to the value of the immovable property subject to theagr

eement.29H. Exemptions and relief(1) This Part and the First Sch

edule do not apply to an agreement for saleor an unwritten sale

agreement--(a) made in favour of the Crown or an incorporated pu

blic officer withinthe meaning of section 38;(b) of exempted

premises under which agreement the purchaser is anexempte

d person, within the meaning of section 38; (Amended 40 of 1992

s.3)(c) to which the Hong Kong Housing Authority or a person no

minated by theHong Kong Housing Authority is a party; or(d) whi

ch is made with the consent of the Hong Kong Housing Authority.(

2) Section 43 (1) applies to a chargeable agreement for sale in

the samemanner as it applies to a conveyance on sale.(3) If a c

onveyance on sale executed in conformity with a chargeable

agreement for sale (within the meaning of section 29D (6) (c)) w

ould not,by virtue of section 45, be chargeable with stamp duty

under head 1 (1) inthe First Schedule --(a) the agreement for s

ale is not chargeable with stamp duty under head 1(1A) in the Fi

rst Schedule; and(b) section 45 (3) and (5A) applies to the agre

ement for sale in the samemanner as it applies to a conveyance

on sale.29I. Expiration of this Part and head 1 (1A) in First Sc

hedule(1) This Part and head 1 (1A) in the First Schedule s

hall expire atmidnight on 31 December 1993.(2) The Legislative

Council may by resolution amend subsection (1) bysubstitut

ing for the date specified in that subsection such date as may b

especified in the resolution.(3) When this Part and head 1 (1A)

in the First Schedule expire, thefollowing provisions shal

l also expire --(a) in section 15 (3) (a), the words, "or is an

agreement for sale thatcontains a statement to the effect th

at it relates to non-residentialproperty within the meaning

of section 29A (1)";(b) in the First Schedule, in the squar

e brackets alongside "FIRSTSCHEDULE", the section numbers "29

A, 29C, 29D, 29G, 29H, 29I,";(c) the words "AGREEMENT FOR SALE

and section 29E, and" in the itemrelating to an Agreement

or Contract for Sale of equitable interest, inhead 1 in the F

irst Schedule;(d) Note 5 to head 1 (1) in the First Schedule;(e)

the words "Voluntary Chargeable Agreements for Sale-see sectio

n 29F"at the end of head 1 in the First Schedule.(4) Where, aft

er the expiration of this Part and head 1 (1A) in the FirstSche

dule, a conveyance on sale of residential property is ma

de inpursuance of a chargeable agreement for sale made before t

hat expiration,section 29D shall apply notwithstanding that exp

iration.(Part III A added 8 of 1992 s. 4)

　　【章名】 PART IV UNIT TRUSTS30. Interpretation of Part IV(1

) (Omitted as spent)(2) In this Part --"certificate to bearer",

in relation to a unit under a unit trust scheme,means a documen

t by the delivery of which the unit can be transferred;"trust in

strument", in relation to a unit trust scheme, means the trus

tdeed or other instrument (whether under seal or not) creating o

r recordingthe trusts by virtue of which persons are to particip

ate in such scheme;"trust property", in relation to a unit tr

ust scheme, means propertysubject to the trusts of the trust

instrument;"unit", in relation to a unit trust scheme, means a r

ight or interest(whether described as a unit, as a sub-unit or o

therwise) of a beneficiaryunder the trust instrument; "unit trus

t scheme" means any arrangementsmade for the purpose, or hav

ing the effect, of providing, for personshaving funds avail

able for investment, facilities for the participation bythem, as

beneficiaries under a trust, in any profits or income arisi

ngfrom the acquisition, holding, management or disposal of a

ny propertywhatsoever.(3) Where a person authorizes or requires

the trustees or managers under aunit trust scheme to treat him

as no longer interested in a unit underthat scheme and autho

rizes or requires them to treat another person asentitled to

that unit, he shall be deemed for the purposes of thisO

rdinance to transfer that unit, and any instrument whereby he g

ives theauthority or makes the requirement or any other instrum

ent expressed to besubstituted therefor by the managers with the

approval of the Collectorshall be deemed for those purposes

to be a transfer operating as avoluntary disposition int

er vivos under section 27 (4) or a transfer byway of sale fal

ling within head 2 (4) in the First Schedule according tothe n

ature of the transaction as between him and the person who

m heauthorizes or requires the trustees or managers to treat a

s entitled tothe unit. (Amended 77 of 1981 s. 7)(4) Where a p

erson authorizes or requires the trustees or managers under auni

t trust scheme to treat him as no longer interested in a unit

underthat scheme and does not authorize or require them to tre

at another personas entitled to that unit, he shall be deemed f

or the purposes of thisOrdinance to transfer that unit to th

e managers by way of sale, and anyinstrument whereby he gives

the authority or makes the requirement or anyother instrument

expressed to be substituted therefor by the managers withthe app

roval of the Collector shall be deemed for those purposes to be

atransfer falling within head 2 (4) in the First Schedule. (Am

ended 77 of1981 s. 7)(5) Where the managers under a unit trust

scheme authorize or require thetrustees under that scheme to

treat a person as entitled to a unitthereunder and their

power so to do arises from a previous transfer tothem of tha

t unit or some other unit, they shall be deemed for thep

urposes of this Ordinance to transfer the first-mentioned unit

to thatperson by way of sale, and any instrument whereby they

give the authorityor makes the requirement or any other

instrument expressed to besubstituted therefor by the manager

s with the approval of the Collectorshall be deemed for those

purposes to be a transfer falling within head 2(4) in the First

Schedule; but this subsection does not apply to anythingdone b

y the managers for the purpose merely of recognizing or gi

vingeffect to a transmission of a unit by operation of law. (A

mended 77 of1981 s. 7)31. Duty of trustees and managers to kee

p records(1) The trustees of a unit trust scheme shall keep a r

ecord showing thenumber of units under the scheme representing

the trust property, and fromtime to time as soon as any change

occurs in the amount of such propertythey shall enter in the r

ecord the alteration in the number consequentialon such change.

(2) The managers of a unit trust scheme shall keep a record show

ing --(a) the number of units to which they become entitled in

consequence ofany addition to the trust property and the date

on which they become soentitled; and(b) where any units are e

xtinguished, the number of units extinguished andthe date of ext

inction.32. Numbering and preservation of certificates and instr

uments of transfer(1) Every registered certificate and every

certificate to bearer inrespect of units under a unit trust

scheme shall before issue be given aserial number by the trust

ees of the scheme and, when surrendered by theholder, shall be

preserved by the trustees in such a manner as to enablerefere

nce to be made readily thereto.(2) Every instrument of transfer

in respect of units under a unit trustscheme shall, when deli

vered to the trustees of the scheme, be preservedby the truste

es in such a manner as to enable reference to be made readilythe

reto.33. Register of holders of registered unitsThe trustees of

a unit trust scheme shall keep a register of the holdersof reg

istered units under the scheme and shall enter therein the follo

wingparticulars --(a) the name and address of each person who h

olds any units under thescheme, the serial number of the cer

tificate or certificates representingthe units held by each suc

h person and the number of units to which eachsuch certificate

relates;(b) the date or dates on which each such person became

the holder of anyunits and the number of units of which he bec

ame the holder on each suchdate, and --(i) where he became the

holder by virtue of an instrument of transfer, orin consequenc

e of the surrender of a certificate to bearer, a sufficientref

erence to enable the instrument or certificate to be readily pro

duced;(ii) where he became entitled to the units by ope

ration of law,particulars of the name of the person from whom

the right to such unitswas transmitted to him, and of the c

ircumstances in which it was sotransmitted or a sufficient

reference to some other record kept by thetrustees containin

g those particulars;(c) Where any person has ceased to hold any

units, the date or dates atwhich he ceased to hold them, and-

(i) where he so ceased by virtue of an instrument of transfe

r, or inconsequence of the issue of a certificate to be

arer, a sufficientreference to the instrument of transfer t

o enable it to be readilyproduced or, as the case may be, a

note of the serial number of thecertificate to bearer;(i

i) where his right to any units has been transmitted to another

person boperation of law, particulars of the name of that per

son, and of thecircumstances in which it was so transmitted,

or a sufficient reference tosome other record kept by the truste

es containing those particulars.34. Register of certificates to

bearer(1) Where any units under a unit trust scheme are re

presented by acertificate to bearer, the trustees of the s

cheme shall enter in aseparate part of the register referred

to in section 33, or in a separateregister, the following part

iculars --(a) the fact of the issue of the certificate and the s

erial number of thecertificate;(b) the number of units included

in the certificate; and(c) the date of the issue of the certifi

cate.(2) Upon the surrender and cancellation of any certificate

to bearer, anote of the date of surrender shall be added to t

he entry.35. Form and period of preservation of records(1) Regis

ters or records required under this Part may be kept by recordin

gthe matters in question --(a) in bound books or any other legib

le form; or(b) otherwise than in a legible form so long as the r

ecording is capableof being reproduced in a legible form, but

where any such register orrecord is kept otherwise than by

making entries in a bound book, adequateprecautions shall be

taken for guarding against falsification andfacilitating

its discovery.(2) Unless the register kept under section 33 is i

n such a form as toconstitute in itself an index, the trust

ees of the scheme shall keep in aconvenient form an index of th

e names of the holders.(3) The registers, statements and other r

ecords and documents referred toin this Part shall be preserved

during the life of the trust scheme andfor a period of not l

ess than 1 year thereafter, but nothing in this Partshall requi

re instruments of transfer or registered certificates orc

ertificates to bearer to be preserved for a period exceeding 6 y

ears fromthe date on which they were finally delivered to the

trustees of thescheme.36. Restriction on registration of tra

nsfer of unitsNotwithstanding anything in the trust instrument o

f a unit trust scheme,the trustees or managers under the schem

e shall not register a transfer ofunits thereunder unless an ins

trument of transfer of units thereunderunless an instrument

of transfer has been delivered to them; but nothingin this se

ction shall prejudice any power of the trustees or managers to

register as entitled to a unit any person to whom the right to

that unithas been transmitted by operation of law.37. PenaltyAn

y person who --(a) being a trustee of a unit trust scheme fails

to comply with any of theprovisions of section 31 (1), 32, 33, 3

4, 35 (2) or (3), or 36;(b) being a manager of a unit trust sche

me fails to comply with any of theprovisions of section 31 (2),

35 (3) or 36,shall incur a penalty of $1,000 which shall b

e recoverable by theCollector as a civil debt due to the Crow

n.

　　【章名】 PART V EXEMPTION AND RELIEF38. Interpretation of P

art VIn this Part --"exempted institution" means a charitable in

stitution or trust of a publiccharacter which is exempt from tax

under section 88 of the Inland RevenueOrdinance (Cap. 112); "e

xempted person" means any person in respect ofwhom the Chief

Secretary has issued a certificate under section 43 (3)(b);"exe

mpted premises" means any premises in respect of which the

ChiefSecretary has issued a certificate under section 43 (3) (a

); (Added 40 of1992 s. 4) "Government" means--(a) the Governmen

t of Hong Kong;(b) the Government of the United Kingdom; "incor

porated public officer"means any of the following --(a) The Fi

nancial Secretary Incorporated (Cap. 1015); (Amended L. N. 180

of 1985)(b) Director of Education Incorporated (Cap. 1098);(c) T

he Director of Social Welfare Incorporated (Cap. 1096);(d) The S

ecretary for Home Affairs Incorporated (Cap. 1044); (Amended 6

1of 1984 s. 5; L. N. 190 of 1986; L. N. 263 of 1989)(Amended 40

of 1992 s. 4)39. Instruments generally exemptedThe following ins

truments shall not be chargeable with stamp duty underthis Or

dinance --(a) all instruments duly stamped under the stamp regul

ations enforced bythe Japanese in Hong Kong between 26 Novembe

r 1942 and 1 September 1945;(b) all conveyances on sale to th

e Crown or an incorporated publicofficer;(c) all grants by

the Crown and all Crown leases and all surrenders ofsuch gra

nts and leases;(d) all instruments executed by the Housing Autho

rity for the purposes ofthe housing Ordinance (Cap. 283) other

than a conveyance on sale executedfor the purposes of section 1

7A thereof;(e) all instruments executed by the Urban Council for

the purposes of theUrban Council Ordinance (Cap. 101);(ea) all

instruments executed by the Regional Council for the purposes

ofthe Regional Council Ordinance (Cap. 385); (Added 39 of 1985 s

. 60)(f) all conveyances on sale of exempted premises to an exem

pted person;(Amended 40 of 1992 s. 5)(g) all instruments exempte

d under section 125 of the Bankruptcy Ordinance(Cap. 6), or sect

ion 281 of the Companies Ordinance (Cap. 32).40. Instruments spe

cially exempted(1) In the case of any instrument in respect o

f which, by virtue ofsection 41 or 43 (1), no person is liab

le for the payment of stamp dutychargeable thereon, the instr

ument shall not be chargeable with stamp dutyif, but only if, it

is presented to the Collector for stamping.(2) Any instrument p

resented to the Collector under this section, and anyduplicate

or counterpart of such instrument, shall, without payment of an

adjudication fee and notwithstanding section 13 (4), be stam

ped undersubsection (3) (a) of that section with a stamp denoti

ng that it is notchargeable with stamp duty, and subsection (

6) of that section shall applyaccordingly.41. Non-liability of G

overnment or public officer for payment of stampduty(1) Notw

ithstanding section 4 (3), the Government or any incorporat

edpublic officer or any person acting in his capacity as a pub

lic officershall not be liable for the payment of stamp dut

y chargeable on anyinstrument or any penalty payable in respe

ct thereof under section 9.(2) Subsection (1) does not apply to

--(a) any public officer acting in his capacity as --(i) Officia

l Administrator;(ii) Official Receiver;(iii) Official Trustee; o

r(iv) liquidator; or(b) any public officer acting in pursuance o

f any order of any court.42. Relief in case of certain leases et

c. to Government(1) This section applies to a lease or agreement

for a lease (other thanan instrument to which section 39 appl

ies) made between --(a) the Government, or any person acting on

behalf of the Government; or(b) an incorporated public officer,a

nd any other person ("the other party") not being a person

to whomsection 43 (1) applies.(2) Every instrument to which th

is section applies shall, for the purposesof this Ordinance, be

deemed to contain a provision whereby the otherparty undert

akes to pay 50 per cent of the stamp duty chargeable on suchin

strument; and payment of that amount under a provision deemed by

virtueof this section to be contained in an instrument sha

ll be deemed toconstitute payment of the stamp duty chargeabl

e on the instrument.43. Relief in case of certain leases etc. of

consular premises(1) Where an exempted person or a person actin

g on behalf of an exemptedperson is a party to any instrument

being a lease, agreement for a leaseor conveyance on sale of e

xempted premises, the exempted person or anyperson acting on

behalf of the exempted person shall not be liable for thepaymen

t of stamp duty chargeable on such instrument or any penalty pay

ablein respect thereof under section 9. (Amended 61 of 1984 s. 5

; 18 of 1985s. 5; 44 of 1985 s. 7; 36 of 1989 s. 5)(2) Every lea

se or agreement for a lease (other than an instrument towhi

ch section 39 applies) made in respect of exempted premises betw

een anexempted person, or a person acting on behalf of an exemp

ted person, andany other person (other than the Government

, an incorporated publicofficer or an exempted person) shall

be deemed to contain a provisionwhereby such other person u

ndertakes to pay 50 per cent of the stamp dutychargeable on su

ch instrument; and payment of that amount under aprovisi

on deemed by virtue of this subsection to be contained in

aninstrument shall be deemed to constitute payment of the

stamp dutychargeable on the instrument. (Amended 61 of 1984 s

. 5; 18 of 1985 s. 5;44 of 1985 s. 7; 36 of 1989 s. 5)(3) The

Chief Secretary may certify --(a) (i) in respect of premises whi

ch are exempt from taxation under theConsular Relations Ordin

ance (Cap. 259), that such premises are exemptedpremises for t

he purposes of this Part;(ii) in respect of premises which are

exempt from taxation under theChinese Visa Office (Privileg

es and Immunities) Ordinance (Cap. 224), thatsuch premises are e

xempted premises for the purposes of this Part;(iii) in respect

of premises which are exempt from taxation under thePrivile

ges and Immunities (Joint Liaison Group and Land Commissi

on)Ordinance (Cap. 36), that such premises are exempted premi

ses for thepurposes of this Part; (Added 18 of 1985 s. 5. Ame

nded 44 of 1985 s. 7)(iv) in respect of premises which are exe

mpt from taxation under thePrivileges and Immunities (Inter

national Committee of the Red Cross)Ordinance (Cap. 402), t

hat such premises are exempted premises for thepurposes of t

his Part; and (Added 36 of 1989 s. 5)(b) (i) in respect of any

diplomatic agent or consular officer within themeaning of the C

onsular Relations Ordinance (Cap. 259), that such personis an

exempted person for the purposes of this Part;(ii) in respect of

an officer of the Visa Office within the meaning of theChinese

Visa Office (Privileges and Immunities) Ordinance (Cap. 224), th

atsuch person is an exempted person for the purposes of this Par

t;(iii) in respect of a person to whom the Privileges and Immuni

ties (JointLiaison Group and Land Commission) Ordinance (Cap. 3

6) applies, that suchperson is an exempted person for the purpo

ses of this Part; and (Added 18of 1985 s. 5. Amended 44 of 1985

s. 7)(iv) in respect of a delegate within the meaning of the

Privileges andImmunities (International Committee of the Red

Cross) Ordinance (Cap.402), that such person is an exempted

person for the purposes of thisPart. (Added 36 of 1989 s. 5

)(Replaced 61 of 1984 s. 5. Amended 18 of 1985 s. 5; 40 of 1992

s. 6)44. Relief in case of gift to exempted institution(1) Stamp

duty under head 1 (1) or head 2 (3) in the First Schedule shal

lnot be chargeable on an instrument to which this section applie

s.(2) This section applies to the following instruments --(a) a

ny conveyance of immovable property operating as a volun

tarydisposition inter vivos where the beneficial interest there

in passes byway of gift from the person entitled to that inter

est to or on trust foran exempted institution;(b) any transfer

of Hong Kong stock operating as a voluntary dispositioninter

vivos where the beneficial interest therein passes by way of

giftfrom the registered owner or transferor of the Hong Kong sto

ck to or ontrust for an exempted institution.(3) An instrumen

t to which this section applies shall not be duly stampedunless

it is stamped with the stamp duty with which it would, but for

thissection, be chargeable or it has, in accordance with sect

ion 13, beenstamped with a particular stamp denoting either th

at it is not chargeablewith any stamp duty or that it is duly s

tamped.45. Relief in case of conveyance from one associated body

corporate toanother(1) Stump duty under head 1 (1), 2 (1) and 2

(3) in the Firstschedule shall not be chargeable on an instrume

nt to which this sectionapplies.(2) Subject to subsections (4

), (5), (5A)and (6), this section applies toany instrument as r

espects which it is shown to the satisfaction of theCollector

that the effect thereof is to convey a beneficial interest i

nimmovable property, or to transfer a beneficial interest in

Hong Kongstock, from one associated body corporate to another,

and also applies toany instrument that is a contract note in r

espect of a sale or purchase ofHong Kong stock made between one

associated body corporate and another,where in each case the

bodies are associated, that is to say, one isbeneficial ow

ner of not less than 90 per cent of the issued share capitalof

the other, or a third such body is beneficial owner of not less

than 90per cent of the issued share capital of each.(3) An instr

ument to which this section applies and that conveys abe

neficial interest in immovable property or is a contract note sh

all notbe duly stamped unless it is stamped with the stamp dut

y with which itwould, but for this section, be chargeable or

it has, in accordance withsection 13, been stamped with a part

icular stamp denoting either that itis not chargeable with any

stamp duty or that it is duly stamped.(4) this section shall no

t apply to any instrument unless it is also shownto the satisfac

tion of the collector that the instrument was not executed,or th

e sale or purchase of the Hong Kong stock was not made, in purs

uanceof or in connexion with an arrangement under which --(a) t

he consideration, or any part or the consideration, for

theconveyance, transfer, sale or purchase was to be provided

or received,directly or indirectly by a person other than a bo

dy corporate which atthe time of the sale or purchase, or of

the execution of the conveyance ortransfer, was associated withi

n the meaning of subsection (2) with eitherthe transferor or th

e transferee (meaning respectively, the body corporatefrom whom

and the body corporate to whom the beneficial interest was

conveyed or transferred, or the Hong Kong stock was purchased or

sold);(b) the said interest was previously conveyed, transferre

d, purchased orsold, directly or indirectly, by such a person;

or(c) the transferor and the transferee were to cease to b

e associatedwithin the meaning of subsection (2) by reason

of a change in thepercentage of the issued share capital of

the transferee in the beneficialownership of the transferor or

a third body corporate.(5) Without prejudice to the generality o

f paragraph (a) of subsection(4), an arrangement shall be treate

d as within that paragraph if it is oneunder which the transfe

ror or the transferee, or a body corporateassociated with

either as there mentioned, was to be enabled to provideany o

f the consideration, or was to part with any of it, by o

r inconsequence of the carrying out of a transaction or

transactionsinvolving, or any of them involving, a payment or

other disposition by aperson other than a body corporate so a

ssociated.(5A) Where a transferor and transferee, as described

in subsection (4),cease to be associated as described in subse

ction 4 (c) within 2 yearsafter the date of execution of the

instrument or, in the case of contractnote, within 2 years aft

er the date on which the note was required to havebeen made and

executed under section 19, and relief from stamp duty hasbeen

claimed under this section --(a) the transferor and transferee

shall notify the Collector of that factand of the date of the c

essation within 30 days after the date of thecessation;(b)

any pending claim for relief from stamp duty under this secti

on inrelation to the instrument shall be deemed to be denied;(c

) if any relief from stamp duty has been granted by the collecto

r underthis section, the transferor and transferee are liable

or jointly andseverally liable, as the case may be, to pay t

o the collector, within 30days after the date of the cessation

, by way of stamp duty an amount equalto the stamp duty which wo

uld have been chargeable on the instrument as ifno relief from s

tamp duty had been granted by the Collector under thissectio

n; and(d) if the amount referred to in paragraph (c) is not paid

within the 30days, the transferor and transferee are liable o

r jointly and severallyliable, as the case may be, to a penal

ty calculated under section 9, andfor that purpose section 9 a

pplies in relation to the stamping of theinstrument as it a

pplies in relation to the stamping of an instrumentchargeab

le with stamp duty which is not stamped before or within the ti

mefor stamping it. (Added 43 of 1991 s. 6)(6) The ownership refe

rred to in subsections (2) and (4) is ownershipeither dire

ctly or through another body corporate or other bodiesco

rporate, or partly directly and partly through another body corp

orate orother bodies corporate, and the Third Schedule shall app

ly accordingly forthe purposes of this section.(7) A person who

fails to comply with subsection (5A) (a) shall incur apenalty

of $1,000 which shall be recoverable by the Collector as a ci

vildebt due to the Crown. (Added 43 of 1991 s. 6)(Amended 43 of

1991 s.6)46. Instruments affecting immovable property made for

new Crown lease orexchange to be exempt(1) Where the Director

of Buildings and Lands certifies that anyinstrument affe

cting any immovable property held from the Crown has beenexecu

ted in compliance with his requirements for the sole purpos

e ofenabling a Crown lease of the immovable property to be g

ranted to theowner thereof and has been replaced by a new i

nstrument affecting theimmovable property in the same manner a

s, and similar as far as possibleto, the instrument replaced,

and executed immediately upon the granting ofthe said Crown leas

e, then such instruments shall be exempt from stampduty, and

the Collector shall, on production to him of the instruments s

ocertified, endorse thereon a certificate to the effect

that theinstruments are by virtue of this section exempt from

stamp duty.(2) Where the Director of Buildings and Lands

certifies that anyinstrument affecting any immovable propert

y held from the Crown has beenexecuted in compliance with his

requirements for the sole purpose ofenabling the owner of

the immovable property to surrender it to the Crownas considera

tion or part consideration for an exchange and has beenre

placed by a new instrument affecting the immovable property in t

he samemanner as, and similar as far as possible to, the instru

ment replaced, andexecuted immediately upon the granting of the

said Crown lease, then suchinstruments shall be exempt from sta

mp duty, and the Collector shall, onproduction to him of the

instruments so certified, endorse thereon acertificate to t

he effect that the instruments are by virtue of thissectio

n exempt from stamp duty.(Amended 8 of 1993 s. 3)47. Instruments

confirmatory of transactions during Japanese occupation tobe ex

empt(1) Whenever the Land Registrar certifies that in hi

s opinion anassignment or reassignment has been made by the ap

propriate parties solelyfor the purpose of carrying into effect

a transaction or a series oftransactions in respect whereo

f an instrument or a series of instrumentshas been registered

or recorded in the Japanese House Registration Officeand of eff

ectuating by an assignment or reassignment in the form in common

use in Hong Kong the transaction or series of transactions whic

h to himappears to have been intended to be effected by such i

nstrument or seriesof instruments, then such assignment or reas

signment shall be exempt fromstamp duty. (Amended 8 of 1993 s.

3)(2) The certificate under subsection (1) shall be endorse

d upon theinstrument in question, and on production of t

he certificate undersubsection (1) and of the instrument in

question the Collector shallendorse thereon a certificate to

the effect that the same is under thissection exempt from st

amp duty.(3) This section shall not apply to any instrum

ent executed incontravention of the Moratorium Proclamatio

n of the British MilitaryAdministration dated 13 September 1

945.

　　【章名】 PART VI ALLOWANCE FOR SPOILED OR UNWANTED STAMPS48

. Allowance for spoiled stamps(1) Subject to subsection (2) and

to the production of such evidence, bystatutory declaration

or otherwise, as the Collector may require,allowance shal

l be made by the Collector for any stamp spoiled in any ofthe

following cases --(a) where the stamp on any material is inadver

tently spoiled, obliteratedor by any means rendered unfit fo

r the purpose intended before thematerial bears the signatu

re of any person or any instrument writtenthereon is exec

uted by any party; (b) where an adhesive stamp isinadve

rtently spoiled or rendered unfit for use and has not in the opi

nionof the Collector been affixed to any material;(c) where the

stamp is used for any instrument executed by any personwhic

h--(i) is afterwards found to be absolutely void from the beginn

ing;(ii) is afterwards found to be unfit, by reason of any erro

r or mistaketherein, for the purpose originally intended;(iii)

has not been made use of for any purpose whatever and, by reaso

n ofthe inability or refusal of some necessary party to sign th

e instrument orto complete the transaction according to the inst

rument, is incomplete andinsufficient for the purpose for which

it was intended;(iv) fails of its intended purpose, or becomes

void, by reason of therefusal of any person to act under the

instrument or for want of enrollmenor registration thereof with

in the time required by law; or(v) is inadvertently spoiled and

in lieu thereof another instrument madebetween the same partie

s and for the same purpose is executed and dulystamped, or b

ecomes useless in consequence of the transaction intended tobe

thereby effected being effected by some other instrument duly st

amped.(2) This section shall not apply unless --(a) the applicat

ion for allowance is made within 2 years after the stamphas be

en spoiled or become useless or, in the case of an instru

mentexecuted by any person, after the date of the instrument or

if it is notdated within 2 years after the execution thereof b

y the person by whom itwas first or alone executed, or such fur

ther time as the Collector maydetermine in the case of any i

nstrument sent abroad for execution or wherefrom unavoidable cir

cumstances any instrument for which another has beensubstitute

d cannot be produced within the said period; and(b) in the case

of an executed instrument, no legal proceeding (other thanlegal

proceedings in which the question whether the instrument is

voidfalls to be determined) has been commenced in which the ins

trument couldor would have been given or offered in evidence an

d, if the Collector sorequires, the instrument is given up to

be cancelled.49. Allowance for misused stampsWhere any person ha

s inadvertently used for any instrument chargeable withstamp du

ty a stamp of greater value than was necessary, or ha

sinadvertently used a stamp for an instrument not chargeable

with stampduty, the Collector may, on application made within 2

years after the dateof the instrument or, if it is not dated

, within 2 years after theexecution thereof by the person b

y whom it was first or alone executed,and upon the instrument

, if chargeable with stamp duty, being stamped witha stamp denot

ing payment of the stamp duty chargeable thereon, cancel andall

ow as spoiled the stamp to misused.50. Allowance for unwanted ad

hesive stampsThe Collector may, upon application by any person b

eing the purchaser ofan adhesive stamp which has not been spoi

led or rendered unfit or uselessfor the purpose intended, make

allowance to such person in respect thereofif --(a) the adhesive

stamp is delivered up to the Collector; and(b) the Collector is

satisfied that the adhesive stamp was purchased bysuch perso

n--(i) at the office of the Collector within a period of not

more than 2years preceding the application; and(ii) with a bon

a fido intention to use it.51. Manner of making, and time for ta

king up, allowance(1) In any case in which allowance is made und

er this Part for spoiled ormisused stamps or adhesive stamps, t

he Collector may give in lieu thereofmoney to the value of such

stamps or other stamps of the same denominationor value, or if

required and he thinks proper, stamps of any otherdenomi

nation to the same amount in value. (2) Any allowance made u

nderthis Part shall lapse upon the expiration of 1 year from the

date on whichit is made.

　　【章名】 PART VII MISCELLANEOUS52. Remission of stamp duty(

1) The Governor may --(a) remit, wholly or in part, the stamp du

ty payable; or(b) refund, wholly or in part, the stamp duty pai

d, in respect of anyinstrument chargeable with stamp duty. (

Replaced 8 of 1992 s. 5)(2) The amount of any stamp duty remitte

d or refunded under this sectionin respect of any instrument s

hall for the purposes of this Ordinance bedeemed to have been

paid in respect of that instrument.(Amended 8 of 1992 s. 5)53. L

iability for offences by bodies corporateWhen at any time a body

corporate commits an offence under this Ordinancewith the con

sent or connivance of, or because of neglect by, anyind

ividual, the individual commits the like offence if at that time

--(a) he is a director, manager, secretary or similar officer o

f the bodycorporate;(b) he is purporting to act as such office

r; or(c) the body corporate is managed by its members, of whom h

e is one.54. Inspection of books of account etc.(1) If it appear

s to a magistrate upon the oath of any person that thereis rea

son to believe that there are on any premises any books of acc

ountor other instruments whatsoever of which any of the contents

may tend toshow that an offence under this Ordinance ha

s been committed, themagistrate may issue a search warrant au

thorizing any person named in thewarrant to enter such premises

and to search the same and any person foundthereon, and to insp

ect, and to make and take away copies of, any books ofaccount or

other instruments found on such premises or such person; and

any person so authorized shall, as respects any such books

kept byrecording any matters otherwise than in a legible form

, be deemed to beauthorized to require inspection of, and to

take away, a reproduction ofthe recording or of the relevant p

art of it in a legible form. (2) Anycopies so made shall be

admissible in evidence in any proceedings underthis Ordinance

.(3) No person shall obstruct any such inspection, or the making

or takingaway of any copy or reproduction, in any manner whats

oever.(4) Every person in whose possession or under whose contro

l there may beany books of account or other documents whatsoev

er which the Collector, orany person authorized thereto by him i

n writing, may wish to inspect forthe purposes of this Ordinan

ce, shall afford to the Collector or to theperson duly auth

orized by him all reasonable facilities for suchinspecti

on and for making and taking away copies of such books of accou

ntand documents.(5) Where any books of account referred to in su

bsection (4) are kept byrecording any matters otherwise than i

n a legible form, the duty imposedby that subsection shall be

treated as a duty to allow inspection of, andthe taking away of

, a reproduction of the recording or of the relevantpart of

it in a legible form.(6) Any person who contravenes subsection (

3) or fails to comply withsubsection (4) commits an offence

.55. FalsificationAny person who for the purpose of evading a

ny stamp duty or penaltypayable under this Ordinance falsifi

es, mutilates or destroys any book ofaccount or other instrumen

t whatsoever commits an offence.56. Offences relating to stampsA

ny person who --(a) fraudulently prints or impresses upon or aff

ixes to any instrument anystamp;(b) knowingly sells or offers or

exposes for sale or utters or usesany stamp which has been frau

dulently printed or impressed;(c) fraudulently mutilates any sta

mp, with intent that any use may be madeof any part of such stam

p;(d) fraudulently cuts, tears or in any way removes from any in

strument anystamp, with intent that any use may be made of such

stamp or any partthereof;(e) fraudulently fixes or places u

pon any instrument, or upon any stamp,any stamp or part or a s

tamp which, whether fraudulently or not, has beencut, torn or i

n any way removed from any instrument or out of or from anyothe

r stamp;(f) fraudulently adds to, erases or otherwise either rea

lly or apparentlyremoves from any stamped instrument any name,

sum, date or other matter orthing whatsoever written thereon, wi

th the intent that any use may be madeof the stamp upon such ins

trument;(g) willfully removes or attempts to remove from any ad

hesive stamp anycancelling marks thereon;(h) knowingly sells o

r offers or exposes for sale or utters or uses anyadhesive st

amp from which cancelling marks have been wholly or partiallyr

emoved;(i) fraudulently removes or causes to be removed from any

instrument anyadhesive stamp, with intent that such adhesive

stamp may be used again;(j) fraudulently affixes to any instrume

nt any adhesive stamp so removed,or knowingly sells or offers o

r exposes for sale or utters any adhesivestamp so removed, or

utters any instrument having thereon an adhesivestamp whic

h to his knowledge has been so removed; or(k) knowingly, and wit

hout lawful excuse, has in his possession any stampwhich has be

en fraudulently printed or impressed upon or affixed to anyin

strument, or any stamp which has been fraudulently mutilated,

or anystamp or part of a stamp which has been fraudulently cut

, torn or in anyway removed from any instrument, or any stampe

d instrument to or from whicany name, sum, date or other matter

or thing has been fraudulently added,erased or otherwise either

really or apparently removed, or any adhesivestamp from which

cancelling marks have been wholly or partially removed orwhich

has been fraudulently removed from any instrument, commits

anoffence.57. Power of magistrate in relation to stolen stamps

(1) If it appears to a magistrate upon the oath of any person t

hat thereis reason to believe that any stamps have been stol

en or fraudulentlyobtained and are on any premises, the magi

strate may issue a warrantauthorizing a police officer to en

ter such premises and to search the sameand any person found the

reon and to seize and take away any such stampsfound on such

premises or such person, and to arrest any person found onsuch

premises in whose possession or custody such stamps are found;

and ifany such person does not satisfactorily account to a magi

strate for hispossession or custody of such stamps or it appea

rs to the magistrate thatsuch stamps were not lawfully obtain

ed by him such stamps shall beforfeited and delivered up t

o the Collector.(2) Where stamps are seized under a warrant issu

ed under subsection (1),the police officer authorized by the w

arrant shall, if required, give toany person in whose possessi

on or custody such stamps are found a writtenacknowledgment of

the number, particulars and value of such stamps and persuch sta

mps to be marked before their removal.58. Defacement of adhesive

stampsAny person who in any manner defaces any adhesive stamp b

efore it is usedshall incur a penalty of $1,000 which shal

l be recoverable by theCollector as a civil debt due to the

Crown:Provided that any person may with the express sanction of

the Collector,and in conformity with the conditions which he m

ay impose, write upon orotherwise appropriate an adhesive stam

p before it is used for the purposeof identification thereof.58

A. Representations may be made to Collector before certain penal

ties areimposed (1) Before taking any action under section 15 (2

), 19 (15), 37 or58 against a person, the Collector shall --(a)

by notice served personally or by post on that person, inform

him ofthe grounds on which the Collector proposes to take such

action; and(b) afford that person an opportunity of giving an ex

planation in writingas to why the Collector should not take suc

h action.(2) The Collector shall not take any action under any

of the provisionsreferred to in subsection (1) against a p

erson if the Collector issatisfied with an explanation given

by that person as to why the Collectorshould not take such acti

on. (Added 67 of 1989 s. 4)59. Fraudulent practicesAny person

who practises or is concerned in any fraudulent act,co

ntrivance or device, not specially provided for by law, with in

tent todefraud the Government of any stamp duty commits an offe

nce.60. Punishment for offencesAny person who commits or attemp

ts to commit any offence under thisOrdinance shall be liab

le to a fine of $10,000 and to imprisonment for 1year.61. Limi

tation of time for proceedings in respect of offencesNo criminal

proceedings for an offence under this Ordinance shall bei

nstituted after the expiration of 2 years from the discovery

of theoffence by the Collector or 6 years from the commission

of the offence,whichever is the earlier.62. Responsibility f

or loss of or damage to instrumentThe Government shall not be re

sponsible for the loss of or for damage toany instrument tend

ered for stamping whilst in the custody of theCollector,

nor shall any officer in the office of the Collector be

responsible for such loss or damage, unless he has caused it

willfully,fraudulently or by gross negligence.63. RegulationsThe

Governor in Council may by regulations--(a) specify the transac

tions or dealings in respect of Hong Kong stockthat constitu

te jobbing business for the purposes of this Ordinance;(b) presc

ribe the procedure for stamping contract notes made and execute

din respect of any jobbing business;(c) amend the Second Schedul

e.64-65. (Have had effect)66. Transitional(1) Any instrument dul

y stamped under the Stamp Ordinance (Cap. 117, 1978Ed.) (in this

section referred to as "the repealed Ordinance") shall, asfro

m the commencement of this Ordinance, be deemed for all purposes

to beduly stamped under this Ordinance.(2) Any instrument char

geable with stamp duty but not duly stamped underthe repealed

Ordinance shall be deemed to be an instrument chargeable withsta

mp duty under this Ordinance; and any penalty payable under sec

tion 9in respect of any such instrument shall be calculated by

reference to thepoint of time or the period of time which wou

ld have applied if suchpenalty had become payable under the

repealed Ordinance.(3) Nothing in this Ordinance shall apply

in respect of transactionsreferred to in section 19 whic

h were entered into prior to thecommencement of this Ordi

nance, and the repealed Ordinance shall continueto apply in res

pect of such transactions as if this Ordinance had not beenenact

ed.(4) Any licence issued under the repealed Stamp Dutie

s ManagementOrdinance (Cap. 121, 1964 Ed.) in respect of the us

e of a franking machineand in force immediately prior to the c

ommencement of this Ordinance,shall be deemed to have been is

sued under this Ordinance.(5) Any assessment of stamp duty or an

y appeal against such assessment orany action or claim for the

recovery of any stamp duty or penalty requiredor commenced under

the repealed Ordinance and pending or not disposed ofimmediat

ely prior to the commencement of this Ordinance, may be continu

edand disposed of thereafter as if it had been required or comm

enced underthis Ordinance.(6) Any allowance made under the

repealed Stamp Duties ManagementOrdinance (Cap. 121, 1964 E

d.) for any stamps and not taken up before thecommencement of t

his Ordinance may be taken up within 1 year from suchcommenc

ement and, if not so taken up, shall lapse.(7) Any authorization

given by the Collector of Stamp Revenue under section 47 (4

) of therepealed Ordinance and in force immediately before t

he commencement ofthis Ordinance, shall continue to have effec

t as if it had been givenunder section 54 (4) of this Ordin

ance.

　　【章名】 FIRST SCHEDULE[SS. 4, 5, 5A, 19, 20, 29, 29A, 29C,

29D, 29G, 29H, 29I 30& 45]-------------------------------------

--------------------------------------------------

　　(A) Stamp Duty

　　Nature of Instrument (B) Time for stamping

　　(C) Persons liable------------------------------------------

---------------------------------------------HEAD 1: IMMOVABLE P

ROPERTY IN

　　HONG KonGAgreement for Lease,

　　See LEASE and section 16Agreement or Contract for Sale of eq

uitableinterest,

　　See AGREEMENT FOR SALE and section29E,

　　and ConVEYANCE ON SALE and section 26(1) ConVEYANCE ON SALE

　　(a) where the amount or value of the (A) (a) $20consider

ation does not exceed $250,000and the instrument is certified in

acordance with sectioon 29 at $250,000;

　　(b) where the amount or value of the (b) $20 plus 10

% of the amount by whichconsideration exceeds $250,000 but does

not the amount or value of the considerationexceeds $270,057 an

d the instrument is exceeds $250,000certified in accordanc

e with section 29at $270,057;

　　(c) where the amount or value of the (c) 75 cents fo

r every $100 or partconsideration exceeds $270,057 but does

thereof of the amount or value of thenot exceed $500,000 and th

e instrument is considerationcertified in accordance with sec

tion 29 at$500,000;

　　(d) where the amount or value of the (d) $3,750 plus

10% of the amount byconsideration exceeds $500,000 but does not

which the amoutn or value of theexceed $544, 130 and the instr

ument is consideration exceeds $500,000certified in accord

ance with section 29at $544,130;

　　(e) where the amount or value of the (e) $1.50 for e

very $100 or partconsideration exceeds $544,130 but does th

ereof of the amount or value of thenot exceed $1,000,000 and the

instrument is considerationcertified in acordance with section

29 at$1,000,000;

　　(f) where the amount or value of the (f) $15,000 plu

s 10% of the amount byconsideration exceeds $1,000,000 but does

which the amount or value of thenot exceed $1,062,520 and the

instrument is consideration exceeds $1,000,000certified in acc

ordance with section 29 at$1,062,520;

　　(g) where the amount or value of the (g) $2 for ever

y $100 or part thereconsideration exceeds $1,062,520 but does

of the amount or value of thenot exceed $1,500,000 and the inst

rument considerationis certified in accordance with section

29at $1,500,000;

　　(h) where the amount or value of the (h) $30,000 plu

s 10% of the amount byconsideration exceeds $1,500,000 but does

the amount or value of the considerationnot exceed $1,655,180

and the instrument is exceeds $1,500,000certified in accordanc

e with section 29 at$1,655,180;

　　(i) in any other case (i) $2.75 for e

very 100 or part thereof

　　of the amount or value of the consideration

　　(B) 30 days after the execution; but see

　　Note 2 to this sub-head

　　(C) All parties, and all other persons

　　executing; but----------------------------------------------

----------------------------------------------------------------

----------------------------------------------------------------

-

　　(A) Stamp Duty

　　Nature of Instrument (B) Time for stamping

　　(C) Persons liable------------------------------------------

----------------------------------------------

　　see Note 2 to this sub-head

　　And see sections 2, 4, 22, 23, 24, 25,26, 27, 28, 29, 39, 43

, 44 and 45

　　Note 1

　　This sub-head shall apply in relationto the stamp duty charg

eable by referenceto it by virtue of sub-head (2)(a), in acase w

here part of the consideration for alease consists of rent, as i

f paragraphs(a) to (h) and the words "in any othercase" in pargr

aph (i) were omitted

　　Note 2

　　In the case of a vesting orderconsequential upon an order fo

r sale orpartition or a foreclosure order, the timefor stamping

shall be before the order issigned by the Registrar and the pers

onsliable shall be the persons obtaining theorder

　　Note 3

　　In the case of a foreclosure order, thestamp duty chargeable

thereon shall notexceed the stamp duty which would bechargeable

thereon by reference to thevalue of the property to which the o

rderrelates

　　Note 4

　　A foreclosure order shall not be dulystamped unless the Coll

ector has stamped itunder section 13 (3)(b)

　　Note 5

　　In the-case of a conveyance on sle ofresidential property ex

ecuted after achargeable agreement for sale has beenmade in resp

ect of that property, thissub-head is subject to section 29D (Ad

ded8 of 1992 s.6)Exchange, Instruments effecting-seesection 25 (

7)(1A) AGREEMENT FOR SALE

　　(a) where the amount or value of the (A) (a) $20consider

ation does not exceed $250,000 andthe instrument is certified in

accordancewith section 29G at----------------------------------

----------------------------------------------------------------

----------------------------------------------------------------

-------------

　　(A) Stamp Duty

　　Nature of Instrument (B) Time for stamping

　　(C) Persons liable------------------------------------------

----------------------------------------------$250,000;

　　(b) where the amount or value of the (b) $20 plus 10

% of the amount byconsideration exceeds $250,000 but does w

hich the amount or value of thenot exceed $270,057 and the instr

ument is consideration exceeds $250,000certified in accordanc

e with section 29Gat $270,057;

　　(c) where the amount or value of the (c) 75 cents fo

r every $100 or partconsideration exceeds $270,057 but does not

thereof of the amount or value of theexceed $500,000 and the in

strument is considerationcertiied in accordance with sect

ion 29G at$500,000;

　　(d) where the amount or value of the (d) $3,750 plus

10% of the amount byconsideration exceeds $500,000 but does not

which the amount or value of theexceed $544.130 and the instru

ments is consideration exceeds $500,000certified in accord

ance with section 29G at$544,130;

　　(e) where the amount or value of the (e) $1.50 for e

very $100 or partconsideration exceeds $544,130 but does th

ereof of the amount or value of thenot exceed $1,000,000 and the

instrument is considerationcertified in accordance with sectio

n 29Gat $1,000,000;

　　(f) where the amount or value of the (f) $15,000 plu

s 10% of the amount byconsideration exceeds $1,000,000 but does

which the amount or value of thenot exceed $1,062,520 and the

instrument is consideration exceeds $1,000,000certified in acc

ordance with section 29G at$1,062,520;

　　(g) where the amount or value of the (g) $2 for ever

y $100 or part thereofconsideration exceeds $1,062,520 but does

of the amount or value of the considerationnot exceed $1,500,

000 and the instrumentis certified in accordance with section29G

at $1,500,000;

　　(h) where the amount or value of the (h)$30,000 plus

10% of the amount byconsideration exceeds $1,500,000 but does

which the amount or value of thenot exceed $1,655,180 and the

instrument is consideration exceeds $1,500,000certified in acco

rdance with section 29G at$1,655,180;

　　(i) in any other case (i) $2.75 for e

very $100 or part

　　thereof of the amount or value of the

　　consideration

　　(B) 30 days after the relevant date (within

　　the meaning of section 29B (3)); but see

　　Note 2 to this subhead

　　(C) All parties, except a party who on the

　　relevant date (within the meanint of

　　section 29B(3)) does not know that the

　　agreement affects him, and all other

　　persons executing-------------------------------------------

----------------------------------------------------------------

----------------------------------------------------------------

----

　　(A) Stamp Duty

　　Nature of Instrument (B) Time for stamping

　　(C) Persons liable------------------------------------------

----------------------------------------------

　　And see section 4 and Part IIIA

　　Note 1

　　This sub-head does not apply to anagreement for sale in resp

ect ofnon-residential property (see section29A(5))

　　Note 2

　　If, within the first 14 days of thetime for stamping, an agr

eement for saleis superseded by another agreement forsale made b

etween the same parties and onthe same terms, executed in accord

ance withsection 29B(1), and containing the mattersspecified in

section 29B(5)-

　　(a) the time for stamping thesecond-mentioned agreement is n

ot laterthan 30 days after it was execulted; and

　　(b) if the second-mentioned agreementis duly stamped or stam

ped under section5(10 or 13(2) the obligation to stamp anypreced

ing agreement between the same partiesand on the same terms is d

ischarged

　　Note 3

　　Subject to note 2, if 2 or moreagreements for sale are made

between thesame parties and on the same terms and anyof the agre

ements is duly stamped, or isstamped under section 591) or 13(20

, theother agreements are each chargeable withstamp duty of $100

　　Note 4

　　Where 2 agreements for sale are madein respect of the same,

or part of thesame, property and involve a commonpurchaser (but

are not made between thesame parties), this sub-head is subjectt

o section 29C(5)

　　Note 5

　　For the purposes of Notes 2, 3 and 4,a person and a parent,

spouse or child ofthat person shall be treated as the sameperson

.

　　(Added 8 of 1992 s. 6)--------------------------------------

----------------------------------------------------------------

----------------------------------------------------------------

---------

　　(A) Stamp Duty

　　Nature of Instrument (B) Time for stamping

　　(C) Persons liable------------------------------------------

----------------------------------------------(2) LEASE

　　(a) where the consideration or anypart of the consideration,

moving either (A) The same duty as on a conveyance onto the

lessor or to any other person, sale ofor the same consid

eration (seeconsists of any money, stock or Note 1

to sub-head 1)security (B) 3

0 days after execution

　　(C) All parties, and all other persons

　　executing

　　(b) where the consideration or anypart of the consideration

is any rent

　　(i) where the term is not defined or (A).(i) 25 cents fo

r every $100 or partis uncertain;

thereof of the yearly or average yearly

　　rent

　　(ii) where the term specified in the (ii) 25 cents f

or every $100 or partlease does not exceed one year;

thereof of the total rent payable over the

　　term of the lease

　　(iii) where the term specified in the (iii) 50 cents

for every $100 or partlease exceeds one year but does not

thereof of the yearly or average yearlyexceed three years;

rent

　　(iv) where the term specified in the (iv) $1 for eve

ry $100 or part thereoflease exceeds three years

of the yearly or average yearly rent

　　(B) 30 days after execution

　　(C) All parties, and all other persons

　　executing

　　(c) Lease executed in pursuance of a (A) $ 3duly stamped

agreement for lease (B) 30 days after execution

　　(C) All parties, and all other persons

　　executing

　　And see section 2, 16, 17, 27, 39, 42and 43 Partition, Instr

uments effecting-seesection 25 (7) Voluntary ChargeableAgreement

s for Sale-see section 29F (Added8 of 1992 s. 6)Voluntary dispos

ition inter vivos-seesection 27HEAD 2: HONG KONG STOCK

　　(1)ConTRACT NOTE for the sale or (A) $1.50 for every

$1,000 or part thereofpurchase of any Hong Kong stock, not bein

g of the amount of the consideration or ofjobbing business, on

every note required its value at the date on which the cont

ractto be made under section 19 (1) note falls to b

e executed: but see Note to

　　this sub-head

　　(B) 2 days after the sale or purchase if

　　effected in hong Kong: see section 19 (1)

　　(b) (i) 30 days after the sale or purchase

　　if effected elsewhere: see section 19 (1)

　　(b) (ii)

　　(C) The agent or, where no agent, the

　　principal effecting the sale or purchaseAnd see sections 2,

4, 5, 5A, 6, 19, 20,23,-----------------------------------------

----------------------------------------------------------------

----------------------------------------------------------------

------

　　(A) Stamp Duty

　　nature of Instrument (B) Time for stamping

　　(C) Persons liable------------------------------------------

----------------------------------------------24, 27 and 45

　　Note

　　Where the consideration or any part ofthe consideration cons

ists of any securitynot being stock, the amount due upon suchsec

urity for principal and interest on thedate on which the contrac

t note falls tobe executed shall be taken to be its valueat that

date

　　(2) ConTRACT NOTE in respect of jobbing (A) $5business on e

very note required to be made (B) 2 days after the sale or pur

chase: seeunder section 19 (1) section 1

9 (1) (b) (i)

　　(C) The broker effecting the sale or

　　purchase

　　And see sections 2, 4, 19 and 20

　　(3)TRANSFER operating as a voluntary (A) $5 and $3 for e

very $1,000 or partdisposition inter vivos or made for the

thereof of the value of the stockpurpose of effectuating a trans

action (B) 7 days after execution or, if executedwhereby

the beneficial inter est in Hong elsewhere than in Hong Kong

, 30 days afterKong stock passes otherwise than on exec

ution; but see Note 1 to this sub-headpurchase and sale, includi

ng a forelosure (C) The transferor and the transferee; butord

er see Note 1 to this sub

-head

　　And see sections 4, 19, 27, 28, 30,44 and 45

　　Note 1

　　In the case of a foreclosure order,the time for stampinng sh

all be beforethe order is signed by the Registrar andthe persons

liable shall be the personsobtaining the order

　　Note 2

　　In the case of a foreclosure order, thestamp duy chargeable

thereon shall notexceed the stamp duty which would have beenchar

geable thereon by reference to theamount of the debt to which th

e orderrelates

　　Note 3

　　A foreclosure order shall not be dulystamped unless the Coll

ector has stampedit under section 13 (3) (b)

　　(4) TRANSFER of any other kind (A) $5; but see Not

e to this sub-head

　　(B) Before execution or, if executed

　　elsewhere than----------------------------------------------

----------------------------------------------------------------

----------------------------------------------------------------

-

　　(A) Stamp Duty

　　Nature of Instrument (B) Time for stamping

　　(C) Persons liable------------------------------------------

----------------------------------------------

　　in Hong Kong, 30 days after execution

　　(C) The transferor and the transferee

　　And see sections 5, 7, 19 and 30

　　Note

　　No stamp duty under this sub-head shllbe payable on a transf

er executed by arecognized clearing house (within themeaning of

section 19(16)), or itsnominee-

　　(a) as the transferor of the HongKong stock; and

　　(b) in accordance with the rules(within the meaning of secti

on 19 (16))of the clearing house

　　(Replaced 40 of 1992 s. 7)HEAD 3: HONG KONG BEARER INSTRUMEN

T

　　(A) $3 per $100 or part thereof of market

　　(1) HONG KONG BEARER INSTRUMENT of market value on

issue

　　issued in respect of any stock otherthan-

　　(a) (Repealed 43 of 1991 s. 7) (B) Before issue

　　(b) units in a unit trust scheme (C) The person by w

hom or on whose behalfunder the terms of which the funds of the

the instrument is issued and any person whotrust cannot be in

vested in any investment acts as the agent of that person for

theother than loan capital purposes of the

issue

　　And see sections 2 and 5 (5)

　　(Replaced 21 of 1986 s. 2)

　　(2) HONG KONG BEARER INSTRUMENT given (A) $5in substituti

on for a like instrument duly (B) Before issuestamped under su

b-head (1) of this head (C) The person by whom or on whose

behaif

　　the instrument is issued and any person who

　　acts as the agent of that person for the

　　purposes of the issue

　　And see sections 2 and 5 (5)HEAD 4: DUPLICATES AND COUNTERPA

RTSDUPLICATE OR COUNTERPART of any instrument (A) Where the st

amp duty on the original

　　instrument does not amount to $5, the same

　　stamp duty as on the original; in any other

　　case, $5: but see Note to this head

　　(B) 7 days after execution, or such longer

　　period as the time for stamping the

　　original instrument would allow

　　(C) --------------------------------------------------------

----------------------------------------------------------------

--------------------------------------------------------

　　(A) Stamp Duty

　　Nature of Instrument (B) Time for stamping

　　(C) Persons liable------------------------------------------

----------------------------------------------

　　And see section 8

　　Note

　　If in the case of a lease or agreementfor a lease the stamp

duty payable inrespect thereof is limited in accordancewith sect

ion 42 (2) or 43 (2) to 50% ofthe stamp duty chargeable thereon,

thestamp duty chargeable on a duplicate orcounterpart there of

shall be limited to50% of the stamp duty otherwisechargeable und

er this head----------------------------------------------------

------------------------------------(Amended 29 of 1988 s. 2; 43

of 1991 s. 7; 85 of 1991 s. 6; 8 of 1992 s. 6; 36 of 1992s. 3;

40 of 1992 s. 7; 31 of 1993 s. 2)___________--------------------

----------------------------------------------------------------

---

　　【章名】 SECOND SCHEDULE [ss. 7 & 63]

　　【章名】 PART 1 FORM STAMP DUTY ORDINANCE(SECTION 7)Licen

ce No__________No. of machine__________Licence to use a franking

machineLICENCE is hereby granted to____________________________

________________________________________________________________

___________________________________________________________(here

inafter called the licensee) to use the above-numbered franking

machine at_________for the purpose of stamping instruments under

section 5(4) of the Stamp Duty Ordinancein respect of stamp dut

y chargeable under head 2 (4) in the First Schedule to thatOrdin

ance.

　　2. This licence is not transferable.

　　Dated the day of ,10

　　______________________________

　　Collector of Stamp Revenue.

　　【章名】 CONDITIONS1. The machine shall not, except for t

he purpose of bringing it to theStamp office or with the per

mission of the Collector of Stamp Revenue, bemoved from the add

ress hereinbefore specified at which it may be used.2. The licen

see shall maintain the machine in good working order to thesa

tisfaction of the Collector of Stamp Revenue and shall, not le

ss thanonce in every 2 years and at such other times as the Co

llector of StampRevenue may require, have the machine inspecte

d by the agents in hong Kongof the manufacturers.3. The licensee

shall permit the Collector of Stamp Revenue or an officerof th

e Stamp officer authorized in writing by the Collector of

StampRevenue to inspect the machine at such times as the Colle

ctor of StampRevenue thinks fit, and shall, for that purpose,

allow the Collector ofStamp Revenue or the officer so authori

zed access to the place where themachine is kept.4. No words,

letters or marks of any kind whatsoever, other than the stampden

oting the duty with which the instrument is chargeable and the d

ate ofstamping, shall be stamped on any instrument by means of

the machine.5. Except with the written consent of the Collector

of Stamp Revenue, themachine shall not be used to stamp any

instrument other than thoseconnected with the business of t

he licensee.6. The licensee shall, on the first day of each mont

h (or if that day isnot a working day, on the next working day

), send to the Collector ofStamp Revenue, in such form as h

e may direct, notice of the value of thestamps impressed by me

ans of the machine during the preceding month.(amended 40 of 199

2 s. 8)

　　【章名】 PART 2 GENERAL PROVISIONS1. Every licence shall

--(a) be issued in respect of one franking machine only;(b) be i

ssued in respect of a franking machine of a type and make approv

edby the Collector;(c) be not transferable.2. Every application

for a licence shall be in such form as the Collectormay from ti

me to time determine.3. The die and the colour of the stamp to b

e used in a franking machineshall be in accordance with such

specifications or requirements as theCollector may direct.

4. The licensee shall make payment to the Collectorin respect of

each setting or resetting of the meter of the licensed frankmac

hine at the time of such setting or resetting.5. In the case of

every licensed franking machine--(a) the meter shall be set or r

eset, as the case may be by the Collectoror a public officer

authorized in writing by the Collector for thepurposes of

section 7; and (b) after the meter has been so set or reset,t

he franking machine shall be sealed by the Collector or suc

h publicofficer with a seal approved by the Collector for the

purposes of thisprovision._______________

　　【章名】 THIRD SCHEDULE [S. 45] PROVISIONS FOR DETERMINING

AMOUNT OF SHARE CAPITAL HELD THROUGH OTHER BODIES CORPORATE1. W

here, in the case of a number of bodies corporate, the first di

rectlyowns share capital of the second and the second direc

tly owns sharecapital of the third, then, for the purposes of

this Schedule, the firstshall be deemed to own share capital o

f the third through the second, and,if the third directly owns s

hare capital of a fourth, the first shall bedeemed to own shar

e capital of the fourth through the second and third,and the

second shall be deemed to own share capital of the fourth throu

ghthe third, and so on.2. In this Schedule--(a) any member of bo

dies corporate of which the first directly owns sharecapital of

the next and the next directly owns share capital of the next

but one and so on, and, if they are more than 3, any 3 or more

of them,are referred to as "a series"; (b) in any series--(i)

that body corporate which owns share capital of another throu

gh heremainder is referred to as "the fist owner';(ii) that oth

er body corporate the share capital of which is so owned isref

erred to as "the last owned body corporate";(iii) the remainder,

if one only, is referred to as an "intermediary" and,if more th

an one, referred to as "a chain of intermediaries";(c) a body co

rporate in a series which directly owns share capital ofano

ther body corporate in the series is referred to as an "owner';(

d) any 2 bodies corporate in a series of which one owns share ca

pital ofthe other directly, and not through one or more of

the other bodiescorporate in the series, are referred to as b

eing directly related to oneanother.3. Where every owner in a s

eries owns the whole of the share capital ofthe body corporat

e to which it is directly related, the first owner shallbe deem

ed to own through the intermediary or chain of intermediaries

thewhole of the share capital of the last owned body corporate.4

. Where one of the owners in a series owns a fraction of t

he sharecapital of the body corporate to which it is directly r

elated, and every oowner in the series owns the whole of the sha

re capital of the body corporto which it is directly related, th

e first owner shall be deemedto own that fraction of he share ca

pital of the last owned body corporatethrough the intermediary

or chain of intermediaries.5. Where--(a) each of 2 or more of th

e owners in a series owns a fraction, and everyother owner in th

e series owns the whole, of the share capital of the bodycorpora

te to which it is directly related; or(b) every owner in a serie

s owns a fraction of the share capital of thebody corporate t

o which it is directly related,the first owner shall be deemed t

o own through the intermediary or chainof intermediaries such

fraction of he share capital of the last owned bodycorporate as

results from the multiplication of those fractions.6. Where the

first owner in any series owns a fraction of the sharecap

ital of the last owned body corporate in that series throu

gh theintermediary or chain of intermediaries in that series

and also ownsanother fraction or other fractions of the shar

e capital of the last ownedbody corporate, either--(a) directly;

or(a) through an intermediary or intermediaries which is not a

member or arenot members of that series; or(c) through a chain o

r chains of intermediaries of which one or some orall are not

members of that series; or(d) in a case where the series consis

ts of more than 3 bodies corporate,through an intermediary or

intermediaries which is a member or are membersof the series, or

through a chain or chains of intermediaries consistingof some

but not all of the bodies corporate of which the chain

ofintermediaries in the series consists, then, for the

purpose ofascertaining the amount of the share capital of

the last owned bodycorporate owned by the first owner,

all those fractions shall beaggregated and the first owner

shall be deemed to own the sum of thosefractions.

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