Stamp Duty Ordinance

The Stamp Duty Ordinance is one of Hong Kong Ordinances which regulates the law of stamp duty.

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

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 Kong immovable 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.

Reference Links

117 STAMP DUTY ORDINANCE

Economy of Hong Kong

History	Seamen's strike of 1922 Black Saturday (1983) Four Asian Tigers Ting Hai effect 1997 Asian financial crisis Stock disasters in Hong Kong Brand Hong Kong Positive non-interventionism Tai-pan Poverty Campaign: Speak Up Pearl River Delta

Currency	Hong Kong dollar Hong Kong Mint Hong Kong Note Printing Banknotes of the Hong Kong dollar Coins of the Hong Kong dollar

Industry and Business	List of companies of Hong Kong Agriculture and aquaculture in Hong Kong CSI Cross-Straits 500 Index Hong Kong Export Credit Insurance Corporation

Government agencies	Hong Kong Trade Development Council Hong Kong Monetary Authority Inland Revenue Department Agriculture, Fisheries and Conservation Department

Employment and Tax	Employment in Hong Kong Estate Duty Ordinance Goepfert case Inland Revenue Ordinance Partnership taxation Profits tax Rates (tax) SDO s45 Transfer between associated bodies corporate Salaries tax Minimum Wage Ordinance Stamp Duty Ordinance Stamp duty Goods and Service Tax

Infrastructure and Transport	Port of Hong Kong Hong Kong–Zhuhai–Macau Bridge

Rankings	International rankings of Hong Kong

Finance and Banking	Hong Kong Futures Exchange Hong Kong Exchanges and Clearing Securities and Futures Commission Hong Kong Stock Exchange Hong Kong Securities Institute Linked exchange rate P Chips Frauds Red chips Electronic Payment Services Growth Enterprise Market Hong Kong Mercantile Exchange Hang Seng Index

Agreements	CEPA Ship Registration in Hong Kong Outward Processing Arrangement

Energy	List of power stations in Hong Kong

Other	Water supply in Hong Kong Individual Visit Scheme Economic freedom

See also: Economy of Macau Economy of Asia

This article is issued from Wikipedia - version of the 3/23/2013. The text is available under the Creative Commons Attribution/Share Alike but additional terms may apply for the media files.