| 词条 | Stamp Duty Ordinance |
| 释义 |
|short_title = Stamp Duty Ordinance |legislature = Legislative Council of Hong Kong |image = Hong Kong SAR Regional Emblem.svg |imagesize = |imagealt = |caption = |long_title = An Ordinance to consolidate and amend the law relating to stamp duty. |citation = {{Cite Hong Kong ordinance|117}} |territorial_extent = |enacted_by = Legislative Council of Hong Kong |date_enacted = |date_passed = |date_passed2 = |date_assented = |royal_assent = |date_signed = |date_commenced = 29 May 1981 |date_of_expiry = |date_repealed = |introduced_by = Financial Secretary Sir Charles Philip Haddon-Cave |bill = |bill_citation = |bill_date = 27 February 1981 |1st_reading = 11 March 1981 |2nd_reading = 27 May 1981 |3rd_reading = 27 May 1981 |conf_committee_passed = |date_conf_committee = |white_paper = |committee_report = |amendments = |repeals = |related_legislation = |summary = |keywords = |status = Current }} The Stamp Duty Ordinance is one of Hong Kong Ordinances which regulates the law of stamp duty. The Most Used SectionsSection 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 anotherSection 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
Reference Links
3 : Taxation in Hong Kong|Hong Kong legislation|Tax legislation |
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