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, Conveyancing, 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 Stamp duty#Hong Kong, 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 #Head 2: Hong Kong Stock, 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