Stamp Duty Ordinance

Stamp Duty Ordinance
Legislative Council of Hong Kong
An Ordinance to consolidate and amend the law relating to stamp duty.
Citation Cap. 117
Enacted by Legislative Council of Hong Kong
Date commenced 29 May 1981
Legislative history
Bill published on 27 February 1981
Introduced by Financial Secretary Sir Charles Philip Haddon-Cave
First reading 11 March 1981
Second reading 27 May 1981
Third reading 27 May 1981
Status: Current legislation

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.
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