No. of Heading.
LIST OF HONGKONG STAMP DUTIES
Instrument.
22 Foreign Attachment Bond.
Further Charge: See Mortgage. Gift: See Voluntary disposition
inter vivos.
23
Godown Warrant.
Guarantee: See Agreement. Hypothecation: See Letter of
Hypothecation.
Insurance: See Policy of In-
surance.
Duty.
Nature of Stamp.
$1 for every Overem-
$100
or bossed.
part there-
of.
20 cents.
Point of time before which, or period within which, the instrument must be stamped.
Before ex- ecution.
439
Person liable for stamping,
where stamping
is compulsory.
All persons-
executing.
Before issue. The person
issuing.
24
Lease.
(1) If granted in consideration The same duty
of a premium or fine.
as on a convey- ance on sale, the duty to be calculated on the prein. or fine.
(2) If granted in consideration Where the lease
of a rent.
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
3
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.
66
""
7 days after All persons
execution.
executing.
༢
""
(3) If the consideration includes both premium or fine and rent.
The
of
total both the above duties.
>>
(4) Agreement for a lease.
The same
(5) Surrender of lease.
duty as on a lease.
""
99
(6) Lease executed in pursuance $3.
of a duly stamped agreement for a lease.
"
"
99-