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123
No. of Heading.
LIST OF HONGKONG STAMP DUTIES
Instrument.
Foreign Attachment Bond. Further Charge: See Mortgage. Gift: See Voluntary disposition
inter vivos.
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.
part there-
of.
ecution.
439
Person liable
for
stamping,
where stamping
is compulsory.
All persons executing.
Godown Warrant.
Guarantee: See Agreement. Hypothecation: See Letter of
Hypothecation.
Insurance: See Policy of In-
surance.
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Lease.
20 cents.
>>
Before issue. The person
issuing.
"
7 days after All persons
execution.
executing.
(1) If granted in consideration
of a premium or fine.
(2) If granted in consideration
of a rent.
The same duty as on a convey-
ance on sale, the duty to be calculated on the prem. or fine.
3
Where the lease is for any term not exceeding 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 exceeding 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 thereof of the rent for 1 year.
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(3) If the consideration includes both premium or fine and rent.
The
total
of both the above duties.
""
A
(4) Agreement for a lease.
The same
duty as on
"
""
a lease.
(5) Surrender of lease.
(6) Lease executed in pursuance $3.
of a duly stamped agreement for a lease.
"
21
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