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

Some notable sections of the ordinance

* 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'': regulate relief between parent companies and subsidiaries. * 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 Hong Kong ( (US) or (UK); , ), officially the Hong Kong Special Administrative Region of the People's Republic of China (abbr. Hong Kong SAR or HKSAR), is a city and special administrative region of China on the eastern Pearl River Delta i ...

immovable property In English common law, real property, real estate, immovable property or, solely in the US and Canada, realty, is land which is the property of some person and all structures (also called improvements or fixtures) integrated with or affixe ...

. ** 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.

References

External links

* {{Economy of Hong Kong navbox Taxation in Hong Kong Hong Kong legislation Tax legislation