4

: Stamp.

Nature of Instrument.

(a) Stamp Duty.

(b) Time for stamping.

(c) Persons liable.

31. FOREIGN ATTACHMENT BOND. (a) $1 for every $100 or part thereof.

GIFT: See Voluntary disposition inter vivos.

32. GODOWN WARRANT.

GUARANTEE: See Agreement.

33. IMPORT OR EXPORT DECLARATION for the purpose of regulations under section 3 of the Registration of Imports and Exports Ordinance.1

(a) May be adhesive stamp.

(b) Before execution.

(c) All persons executing.

(a) 20 cents.

(b) Before issue.

(c) The person issuing.

(a) $1.

[CAP. 117 (Cap. 51.)

(b) Before lodgment.

(c) The person lodging.

LEASE, AND AGREEMENT FOR LEASE, as beneath.

34.(1) IF granted in consideration of a premium or fine.

(a) The same duty as on conveyance on sale, the duty to be calculated on the premium or fine.

(b) 30 days after execution.

37 of 1950, Schedule.

(c) All persons executing.

34.(2) IF granted in consideration of a rent-

(i) Where the term is not defined at all, or is uncertain, or is so defined as not to exceed one year.

(ii) Where the term specified in the lease exceeds one year but does not exceed three years.

(iii) Where the term specified in the lease exceeds three years.

(a) (i) 25 cents for every $100 or part thereof of the rent for one year.

(ii) 50 cents for $100 or part thereof of the rent for one year.

(iii) $1 for every $100 or part thereof of the rent for one year.

(b) 30 days after execution.

37 of 1950, Schedule.

(c) All persons executing.

431

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