(q) in head 38
20
(i) by inserting the following in the first paragraph in the first column after "promissory nole)."--
"May be an adhesive stamp.":
(i) by deleting paragraph (5) in the second columo and substituting the following--
"(b) Before execution.":
() in head 42, in subhead (5)--
(i) by deleting "one month" in paragraph (8) in the first column and substituting the following-
"six months": and
(ii) by inserting the following new paragraph in the first columo after paragraph (c)~
"(d) Individual life policies taken out by an employer for a group of employees of such employer, provided that a group life policy has been issued to the employer and duly stamped.":
(s) in head 43, by inserting the following in the first column
after "any purpose whatsoever”-
"'or revocation thereof";
() in head 44-
(1) by deleting paragraph (4) in the first column and substituting the following-
**(*) Receipt given for a refund of tax or duty under the Inland Revenue Ordinance, the Estate Duty Ordinance, the Entertainments Tax Ordinance, the Business Registration Ordinance, the Stamp Duties Management Ordinance, this Ordinance and any other Ordinance specified by the Governor by notice in the Gazette."; and
(i) by inserting the following new paragraphs in the first columo after paragraph (0)-
"(p) Receipt given for sums deposited in or withdrawn from any savings bank.
(9) Receipt given for repayment of duty under the Dutiable Commodities Ordinance.
(r) Receipt given in respect of the payment of money out of any account kept in any court.";
21
(a) by inserting, after head 44, in the first and second columns as shown hereunder, the following new bead-
"44A. RELEASE OR RE- NUNCIATION of any property or of any right or interest in soy property-
( Upon sale.
(1) By way of security.
(i) By way of gift.
(v) In say other case not otherwise specifically charged with duty.
See conveyance do sale.
See mortgage. Seo voluntary disposition.
(a) $20.
(b) 30 days after
execution.
(c) Every person
executing.**;
(v) by deleting head 48 and substituting the following in the first and second columns and as shown hereunder-
"SHARES. AND MARKET- ABLE SECURITIES, as beneath. See also contract note.
48. (1) TRANSFER for the purpose of effectuating a transac tion whereby the beneficial interest in shares or marketable securities passet otherwise than an purchase and sale.
Exemption.
Transfers of share warrants to
bearer.
(a) $5 and 40 cents
For every $100 or part thereof of the value of the shares or market- able securities
at the date of stamping.
(b) 7 days after
execution,
(e) The transferor
and the tranferee.
48. (2) TRANSFER of any (a) other kind.
Exemption.
Transters of share warrants to
bearer,
$5.
(b) Before execution.
(c) The transferor
and the transferee.