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No. 46 or 1948.
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Officer Administering the Government.
9th September, 1948.
An Ordinance to amend the Stamp Ordinance, 1921.
[10th September, 1948.]
*Bs it enacted by the Governor of Hong Kong, with the advice and consent of the Legislative Council thereof;
1. This Ordinance may be cited as the Stamp (Amendment) Short tide. Ordinance, 1948, and shall be read as one with the Stamp ordinance Ordinance, 1921, hereinafter referred to us the principal Ordinance. No. 8 of
ngat.
of the
2. Section 4 of the principal Ordinance is hereby amended Acodaca by the insertion of the following paragraph immediately after of section + paragraph (a) thereof:
principal Ordinance.
(ac) for providing that this Ordinance shall apply to the New Territories with such adaptations as he shall think fit or that instruments or classes of instruments affecting land in the New Territories or affecting land therein of a particular character or executed for a particular purpose shall bear lens stamp duty or a lesser rate of stamp duty than any duty or rate of stamp duty imposed by or under this Ordinance or that any such instrument or class of instrument as aforesaid shall be exempt from stamp duty;
3.
I
The following section shall be substituted for section 54 Repeal and of the principal Ordinance:-
replacement of section 5A of the
Excen stamp dary,
64. (1) In addition to any stamp duty payable by principal reason of the last preceding section there shall be Ordinance. payable also by way of excess stamp duty on any new conveyance a stamp duty of $3 for every $100 or part thereof of the amount or value of the consideration for