39
40
38
414
No. of Heading
Settlement.
LIST OF HONGKONG STAMP DUTIES
Instrument.
Point of time before which, or
Duty.
Nature of Stamp.
period within which, the instrument must be stamped.
Person liable for stamping, where stamping
is
compulsory.
30 cents for Overem- 7 days after All persons
every $100 bossed.
or part
execution.
executing.
thereof of
the amount
or value of
the pro- perty set- tled or agreed to be settled.
Settlement executed in pursu- ance of a duly stamped agree- ment for a settlement.
Shares.
(1) Transfer of.
Exemptions.
(a) Transfers of shares on share registers which are not required by law to be kept within the Colony.
(b) Transfers of share war-
rants to bearer.
(2) Transfer for а nominal amount, in the discretion of the Collector.
(3) Share Warrant to Bearer,
issued in the Colony.
(4) Share Contract Note, on every bought note and every sold note.
$3.
20 cents for every $100 or part thereof of the mar- ket value of the shares on the date of stamping.
$2.
$1 for every $100 or part thereof of the nomin- al value of the share.
""
Before ex- ecution.
""
"
The trans- feror and the trans- feree.
Before issue. The
com-
pany issu- ing.
Before de- The broker.
When the
value does
livery by
not exceed
the
bro-
$1,000: $1.
ker.
When it ex-
ceeds $1,000
but does
not exceed $10,000: $3. When it ex- ceeds $10,000
but does not exceed $20,000: $5. When it ex- ceeds $20,000 but does not exceed $50,000: $7.
When
it
exceeds $50,000: $10.