15

No. of Heading.

15A

15B

16

17

to

LIST OF HONGKONG STAMP DUTIES

Instrument.

Duty.

Nature of Stamp.

$100 or part thereof of the amount or value of the consideration.

$5.

Conveyance on Sale, the duty $1 for every

be calculated on the amount or value of the con- sideration on the day of the date of the instrument. Conveyance made for the pur- pose of effectuating the ap- pointment of a new trustee, if such conveyance is made by some instrument other than the instrument by which the new trustee is appointed.

Conveyance or Transfer of any $20.

kind not herein specifically described.

See also:-

Exchange, Foreclosure Order, Letters Patent, Shares, Trade Marks, Voluntary disposition inter vivos, and Section 34 (general emptions).

Copy See Attested copy.

Counterpart: See Duplicate.

ex-

Debenture: See Marketable

security.

Declaration: See Affidavit.

Declaration or revocation of $20.

any use or trust of or con- cerning any property by any writing, not being a will or an instrument chargeable with ad valorem duty as a settlement.

Exemptions.

(a) Declaration of trust by the nominees of a banker to whom property is transferred to secure an advance made by the banker.

(b) Trust receipt given to a

banker.

Deed of any kind whatsoever $20.

not described in this schedule (including a deed of partition, a deed of assignment by a trus- tee to a cestui que trust, and a deed confirmatory of a con- veyance on which the full con- veyance duty has been paid). See also:-

Agreement of service with a

corporate body.

Deposit of title deeds: See

Mortgage.

Point of time before which, or

period within which, the instrument must be stamped.

437

Person liable

for stamping,

where stamping:

is

compulsory..

Overem- 7 days after All persons

bossed.

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execution.

executing..

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3

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