Amendment of
section 48.
Schedule
Schedule.
Schedale,
14
other than a Crown lease, no duty in respect of such lease shall be payable by the Government or the exempted person-
(6) Every lease and every agreement for a lease, other than a Crown lease, executed between- (a) the Government, or any person acting on behalf of the Government, and any other person who is not an exempled person; or (b) an exempted person and any other person
who is not an exempted person.
shall be deemed to contain a provision whereby the party thereto, other than the Government or the exempted person, undertakes to pay in respect of such lease or agreement for a lease fifty per cent of the duty payable under head 32 in the Schedule and duty thereon shall be chargeable accordingly.
(7) The Colonial Secretary may certify in relation to the representative of a foreign state which grants the like excmption to a British consular or trade representative that such representative or a member of the staff of such representative shall be exempt from the payment of duty chargeable under bead 32 in the Schedule.
(8) In this section- "exempted person” means-
(a) any person in relation to whom the Colonial Secretary certifies under sub- section (7) that he is exempt from the pay- ment of duty chargeable under head 32 in the Schedule; and
(b) any person holding an office specified in the Second Schedule to the Commonwealth Countries and Republic of Ireland (Im- munities and Privileges) Ordinance acting in his official capacity:
"Government" means the Government of Hong Kong and the Government of the United Kingdom.".
20. Section 48 of the principal Ordinance is amended by inserting the following after "stamp duty"——
"or penalty".
ES
21. Section 49 of the principal Ordinance is repealed and replaced by the following-
"Limitation
consent of
49. No criminal proceedings for an offence
of time and against this Ordinance shall be instituted except-
(a) with the consent of the Collector; and
Collector.
(b)
within two years from the discovery of the offence by the Collector or within six years from the commission of the offence which- ever is the earlier.".
21. The Schedule to the principal Ordinance is amended- (α) in head 2-
(i) by inserting the following in the first column after "AUTHORIZED BY LAW TO ADMINISTER AN OATH."
"May be an adhesive stamp.":
(ii) by deleting paragraph (6) in the second column and substituting the following-
"(6) Before making or within seven days after
making."; and
(ii) by inserting the following in paragraph (6) in the first colum after "Inland Revenue Ordinance".
"or the Business Registration Ordinance":
(b) in head 3, by inserting the following new paragraph in
the first column after paragraph (c)—
"(d) Contract of service between the Govern- ment and a Government employee.":
(c) in head 7. by deleting paragraph (a) in the second
column and substituting the following-
"*(a) $3.":
(d) in head 9, by inserting the following in the first column
after "chargeable with stamp duty."-
"May be an adhesive stamp.”:
(e) in head 11-
(0) by inserting the following in the first column after the paragraph "BILLS OF EXCHANGE (ncluding cheques, circular notes, letters of credit, and travellers cheques) and promissory notes, as beneath."
"See s. 23 as to bills in sets.":
Repeal sad
replacement of Section 49.
Amendment of Schedule.