1950-HKRS30-8-40_Part01 — Page 69

Authenticated Laws 確真本香港法例 All

STAMP ORDINANCE, 1921.

REGULATIONS BY THE GOVERNOR IN COUNCIL.

In exercise of the powers conferred by section 4 of the Stamp Ordinance, 1921, the Governor in Council has made the following regulations-

REGULATIONS.

1. These regulations may be cited as the Stamping and Citation, Denoting of Documents Regulations, 1950.

2. The denominations of adhesive revenue stamps are 28 Denomina. follows-

(4) to cents

+

5

dollars

"T

tions of adhesive

revenue

atampa.

IS +

20

[

6

+

**

25

*

10

30

an

=

=

40

50

25

40

A+

11

75

*J

50

I dollar

100 T

30 cents

300

2 dollars

500

**

(6) 15 cents Receipt Stamp. Receipt stamps shall be

of smaller size than other revenuo stamps.

3. (1) Subject to the exemption contained in paragraph (2) Methode of of this regulation, the methods of stamping documents chargeable stamping. with stamp duty shall be as follows-

(a) On presentation of the document at the Stamp Office, the Collector shall cause to be affixed thereto an adhesive revenue stamp denoting the amount of duty payable in respect of such document and shall then cause a metal stamp, denoting the date of stamping, to be stamped on the document in such a way that the impression of such metal stamp falls partly upon such adhesive stamp and that such adhesive stamp is cancelled by such stamping; or

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