3
印花條例(即香港法例第......七章)
Forrement.
Voluntary disposition inter
vivor and conveyance or Transfer operating as A voluntary disposition inter μίνας.
Lease, agreement for lense or any other instrument to
which bead 32 of the Schedule to the Ordinance applies.
Modified Duty,
For purposes of regulation 2, where the value of the land does not exceed $2,000, no stamp duty shall be chargeable.
(2) For purposes of paragraph (a) of regulation 3, where the amount or value of the premium or fine does not
exceed $2,000, no stamp duty shall be chargeable.
(b) For purposes of paragraph (b) of regulation 3. where the amount
JHO
value of the premium or flne does not exceed $2,000, no stamp duty shall be assessed in respect of the fine.
um or
一九六九年印花(新界)(豁免及改變辦法)(籐訂)規例
註釋
(本文並非装規例之任何部分,而戴佩以簡進該規例之大意爲目的)
本規例所作之各驲能订均保因用花錢例之藝打而適帶引起者,由於原有 例對於錒障連租約或斷逃租約之協約有關之文所現已不再收從價稅之故,本規 测盛特將原有规国第三期內所載「與歸還租約或帶通租約之協約有關之文件」一洞 自去¤期您件現時係根據即有條例內開附密第三十二項第(四】我之規定,網一 华强收印花花三元。至於租約及預立租貨協約所我繳之印花稅叫仍将假酱贊方式之 轉所您繳者相同,
由於現已取消欄收附加印花稅之故,本規例茲牠將原有覘侧附我的一切 有關於附加印花稅之條文刪去。本規例復健兩項關於印花稅之間變辦法趨於一致, 此即在生前分或以生前好腊方式將土地轉移轉時蘊納印花稅之改變辦法和 熱質方式轉裏特康的印花稅之辦法互相配發口
Clerk of Councils.
COUNCIL CHAMBER,
9th September 1969,
Explanatory Note.
(This Nate is not part of the regulations, but is intended to indicate their general purport).
The amendments in these regulations are all consequential upon amendments to the Stamp Ordinance. The reference ko aurrenders of lea5-079- or agreements for the surrender of leases la deleted in regulation 3 of the principal regulations because such documents are no longer chargeable with ad valorem duty under the Ordinance. Such instruments are now charge- able a flat rate of $3 under head 32(4) of the Schedule to the Ordinance. The duty on leases and agreements for leases remains the same as in the case of conveyances on sale.
In the Schedule all provisions relating to excess stamp duty have been deleted as this duty has been abolished. The modification as regards duty on voluntary dispositions inter vivos and conveyances or transfers operat- ing as voluntary dispositions inter vivou is now brought into lies with the modification as regards the duty payable on conveyances on sale.