Hong Kong Stamp Duty Ordinance Cap.117
Encyclopedia
The Stamp Duty Ordinance is one of Hong Kong Ordinances which regulates the law of stamp duty
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Section 4 - Charging of, liability for, and recovery of stamp duty
Section 8 - Duplicates and counterparts
Section 9 - Late stamping
Section 10 - How instruments to be written, charged and stamped
Section 13 - Adjudication of stamp duty by Collector
Section 14 - Appeal against assessment
Section 15 - Non-admissibility, etc. of instruments not duly stamped
Section 16 - Provisions relating to certain leases etc.
Section 18I - Power of Collector to inspect instrument or evidence
Section 19 - Contract notes, etc. in respect of sale and purchase of Hong Kong stock
Section 22 - Stamp duty chargeable where consideration in respect of immovable property consists of stock or security other than stock
Section 24 - Stamp duty chargeable where conveyance etc. is in consideration of debt etc.
Section 29H - Exemptions and relief
Section 31 - Duty of trustees and managers to keep records
Section 45 - Relief in case of conveyance from one associated body corporate to another
Section 53 - Liability for offences by bodies corporate
Section 54 - Inspection of books of account etc.
Section 56 - Offences relating to stamps
Schedule 1 - The Hong Kong stamp duty heading
Stamp duty
Stamp duty is a tax that is levied on documents. Historically, this included the majority of legal documents such as cheques, receipts, military commissions, marriage licences and land transactions. A physical stamp had to be attached to or impressed upon the document to denote that stamp duty...
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The Most Used Sections
Section 2 - Interpretation (This section introduce the terms always appear in this ordinance. The examples are Hong Kong bearer instrument, Hong Kong stock, conveyance, contract note.Section 4 - Charging of, liability for, and recovery of stamp duty
Section 8 - Duplicates and counterparts
Section 9 - Late stamping
Section 10 - How instruments to be written, charged and stamped
Section 13 - Adjudication of stamp duty by Collector
Section 14 - Appeal against assessment
Section 15 - Non-admissibility, etc. of instruments not duly stamped
Section 16 - Provisions relating to certain leases etc.
Section 18I - Power of Collector to inspect instrument or evidence
Section 19 - Contract notes, etc. in respect of sale and purchase of Hong Kong stock
Section 22 - Stamp duty chargeable where consideration in respect of immovable property consists of stock or security other than stock
Section 24 - Stamp duty chargeable where conveyance etc. is in consideration of debt etc.
Section 29H - Exemptions and relief
Section 31 - Duty of trustees and managers to keep records
Section 45 - Relief in case of conveyance from one associated body corporate to another
SDO s45 Transfer between associated bodies corporate
SDO s45 Transfer between associated bodies corporate is section 45 of Hong Kong Stamp Duty Ordinance Cap.117 . It regulates the Hong Kong Stamp Duty exemption for certain property transfer between associated corporations, ....
Section 53 - Liability for offences by bodies corporate
Section 54 - Inspection of books of account etc.
Section 56 - Offences relating to stamps
Schedule 1 - The Hong Kong stamp duty heading
- Head 1: All transactions of sale or lease of interests in Hong KongHong KongHong Kong is one of two Special Administrative Regions of the People's Republic of China , the other being Macau. A city-state situated on China's south coast and enclosed by the Pearl River Delta and South China Sea, it is renowned for its expansive skyline and deep natural harbour...
immovable propertyImmovable propertyImmovable property is an immovable object, an item of property that cannot be moved without destroying or altering it - property that is fixed to the Earth, such as land or a house. In the United States it is also commercially and legally known as real estate and in Britain as property...
. - Head 2: The transfer of Hong Kong Stock.
- Head 3: All Hong Kong bearer instruments.
- Head 4: Any duplicates and counterparts of the above documents.