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22
23
No. of Heading.
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.
Duty,
Nature of Stamp.
Point of time before which, or period within
which, the instrument must be stamped.
439
Person liable
for stamping,
where stamping
is compulsory.
or bossed.
Before. ex-
ecution.
All persons
executing.
$1 for every Overem-
$100 part there-
of.
20 cents.
same
The
duty as on a convey- ance on
sale, the duty to be cal- culated on
the prem. or fine.
(2) If granted in consideration Where the
of a rent.
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 for every $100
or
part there- of of the
rent for 1
year.
""
Before issue. The cuting.
issuing.
7 days after All persons
execution.
execperson
3
A