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