No. of Heading.
22
23
24
LIST OF HONGKONG STAMP DUTIES
Instrument.
Foreign Attachment Bond. Further Charge: See Mortgage. Gift: See Voluntary disposition
inter vivos.
Godown Warrant. Guarantee: See Agreement. Hypothecation: See Letter of
Hypothecation.
Insurance See Policy of In-
surance.
Lease.
(1) If granted in consideration
of a premium or fine.
(2) If granted in consideration
of a rent.
Duty.
Nature of Stamp.
Point of time before which, or period within
which, the instrument must be stamped.
$1 for every Overem- Before ex-
$100
or bossed. ecution. part there-
of.
20 cents.
409
Person liable for stamping,
where stamping
is compulsory.
All persons
executing.
Before issue. The person
issuing.
The same Overem- 7 days after All persons
duty as on bossed. execution.
a convey-
ance on
sale, the duty to be cal- culated on the prem. or fine. Where the lease is for any term not ex- ceeding 1 year: 25 cents for every $100 or part thereof of the rent
for 1 year. Where the lease is for any term exceeding 1 year but not exceed- ing 3 years: 50 cts. for every $100 or part thereof of the rent
for 1 year. Where the lease is for any term exceeding 3 years: $1
or
for every $100 part there- of of the rent for 1
year.
15
1
executing.
""