Hong Kong Stamp Duty Ordinance Cap.117 is one of Hong Kong Ordinances which regulates the law of Stamp duty. Stamp duty is a form of tax that is levied on documents. ...

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. Conveyancing is the act of transferring the ownership of a property from one person to another. ...

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 is a form of tax that is levied on documents. ...

• 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.

In all the civil law systems, immovable property is the equivalent of real property in common law systems, i. ...

Reference Links

• 117 STAMP DUTY ORDINANCE