No of Heading.
LIST OF HONGKONG STAMP DUTIES
Instrument.
Duty
Nature of Stamp.
Point of time before which, or period within which, the [instrument must be stamped.
443-
Person liable
for stamping,
where stamping
compulsory.
Receipt.
Exemptions.
(a) Receipt for an amount
not exceeding $10. (b) Receipt given by a banker for money lodged or de- posited with him and to be accounted for by him to the person lodging or depositing the money. (c) Acknowledgment by
banker of the receipt of any bill of exchange or promissory note for the purpose of being pre- sented for acceptance or payment.
(d) Receipt given by a bank- er endorsed on a tele- graphic transfer advice. (e) Receipt given by an officer in His Majesty's service to any Government de- partment.
(f) Receiptindorsed or other-
wise written upon or contained in any instru- ment liable to stamp duty, and duly stamped, acknowledging the re- ceipt of the considera- tion money therein ex- pressed, or the receipt of any principal money, interest, or annuity thereby secured or there- in mentioned.
(g) Receipt given for or on account of any salary, pay or wages, or for or on account of any other like payment made to or for the account or bene- fit of any person, being the holder of an office or an employee, in respect of his office or employ- ment, or for or on ac- count of money paid in respect of any pension, superannuation allow ance, compassionate al- lowance or other like allowance.
Release: See Conveyance on
sale, and Mortgage (7).
Revocation of trust: See De-
claration of trust.
5 cents.
Adhe-
Before be-
The maker,.
sive.
ing parted with
i.e., the
by
the maker.
person giving the
receipt.
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