Hong Kong Stamp Duty Ordinance Cap.117

Hong Kong Stamp Duty Ordinance Cap.117 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 .
* Head 3: All Hong Kong bearer instruments.
* Head 4: Any duplicates and counterparts of the above documents.

Reference Links

* [http://www.legislation.gov.hk/blis_ind.nsf/CurAllEngDoc?OpenView&Start=117.1.28&Count=30&Expand=117.1#117.1 117 STAMP DUTY ORDINANCE]