1950_STAMPING_AND_DENOTING_OF_DOCUMENTS_REGULATIONS — Page 3

HK Historical Laws 香港歷史法例 All AI Reviewed

Stamp.

[CAP. 117

for "B. of

"Contract

4. (1) Adhesive revenue stamps over-printed with the Requisition letters "B. of E." or over-printed with the words "Contract E" and Note" may be obtained on requisition at the Stamp Office. Note" stamps.

(2). Duty stamps for receipts shall be sold without over- Receipt printing.

stamps.

of E." and

5. (1) Adhesive revenue stamps for use on bills of Use of "B. exchange, circular notes, letters of credit, travellers' cheques, other stamps. exchange contract cancellation notes, telegraphic transfer advices, promissory notes drawn out of the Colony and on the instruments specified in head 53 of the Schedule to the Ordinance shall be over-printed with the letters "B. of E." (Cap. 117)

(2) Adhesive revenue stamps for use on bought and sold notes (in respect of the purchase or sale of shares) specified in head 52(1) of the Schedule to the Ordinance, shall be over-printed with the words "Contract Note."

6. Bills of exchange, payable on demand, drawn within the Colony, by persons who are not bankers, on current accounts kept by such persons with bankers outside the Colony shall be exempt from duty unless actually paid or endorsed or in some manner negotiated within the Colony, and if so paid or endorsed or negotiated within the Colony shall be chargeable with a duty of 15 cents, to be paid before such payment, endorsement or negotiation by means of adhesive revenue stamps.

7. A coupon for interest on a marketable security as defined by the Ordinance being one of a set of coupons, whether issued with the security or subsequently issued in a sheet, shall not be chargeable with any stamp duty.

Bills of drawn on account Colony.

exchange current outside the

Coupons for marketable interest on securities.

CHAPTER 118.

(Ordinance No. 34 of 1949)

COMPENSATION (SPECIAL CASES).

No subsidiary legislation.

403

Edit History

2026-05-04 00:37:07 · NVIDIA / meta/llama-4-maverick-17b-128e-instruct
Live
View comparison
AI Proofread
Stamp. [CAP. 117 for "B. of "Contract 4. (1) Adhesive revenue stamps over-printed with the Requisition letters "B. of E." or over-printed with the words "Contract E" and Note" may be obtained on requisition at the Stamp Office. Note" stamps. (2). Duty stamps for receipts shall be sold without over- Receipt printing. stamps. of E." and 5. (1) Adhesive revenue stamps for use on bills of Use of "B. exchange, circular notes, letters of credit, travellers' cheques, other stamps. exchange contract cancellation notes, telegraphic transfer advices, promissory notes drawn out of the Colony and on the instruments specified in head 53 of the Schedule to the Ordinance shall be over-printed with the letters "B. of E." (Cap. 117) (2) Adhesive revenue stamps for use on bought and sold notes (in respect of the purchase or sale of shares) specified in head 52(1) of the Schedule to the Ordinance, shall be over-printed with the words "Contract Note." 6. Bills of exchange, payable on demand, drawn within the Colony, by persons who are not bankers, on current accounts kept by such persons with bankers outside the Colony shall be exempt from duty unless actually paid or endorsed or in some manner negotiated within the Colony, and if so paid or endorsed or negotiated within the Colony shall be chargeable with a duty of 15 cents, to be paid before such payment, endorsement or negotiation by means of adhesive revenue stamps. 7. A coupon for interest on a marketable security as defined by the Ordinance being one of a set of coupons, whether issued with the security or subsequently issued in a sheet, shall not be chargeable with any stamp duty. Bills of drawn on account Colony. exchange current outside the Coupons for marketable interest on securities. CHAPTER 118. (Ordinance No. 34 of 1949) COMPENSATION (SPECIAL CASES). No subsidiary legislation. 403
Baseline (Original)
Stamp. [CAP. 117 for "B. of "Contract 4. (1) Adhesive revenue stamps over-printed with the Requisition letters "B. of E." or over-printed with the words "Contract E" and Note" may be obtained on requisition at the Stamp Office. Note" stamps. (2). Duty stamps for receipts shall be sold without over- Receipt printing. stamps. of E." and 5. (1) Adhesive revenue stamps for use on bills of Use of "B. exchange, circular notes, letters of credit, travellers' cheques, other stamps. exchange contract cancellation notes, telegraphic transfer advices, promissory notes drawn out of the Colony and on the instruments specified in head 53 of the Schedule to the Ordinance shall be over-printed with the letters "B. of E." (Cap. 117) (2) Adhesive revenue stamps for use on bought and sold notes (in respect of the purchase or sale of shares) specified in head 52(1) of the Schedule to the Ordinance, shall be over-printed with the words "Contract Note." 6. Bills of exchange, payable on demand, drawn within the Colony, by persons who are not bankers, on current accounts kept by such persons with bankers outside the Colony shall be exempt from duty unless actually paid or endorsed or in some manner negotiated within the Colony, and if so paid or endorsed or negotiated within the Colony shall be chargeable with a duty of 15 cents, to be paid before such payment, endorsement or negotiation by means of adhesive revenue stamps. 7. A coupon for interest on a marketable security as defined by the Ordinance being one of a set of coupons, whether issued with the security or subsequently issued in a sheet, shall not be chargeable with any stamp duty. Bills of drawn on account Colony. exchange current outside the Coupons for marketable interest on securities. CHAPTER 118. (Ordinance No. 34 of 1949) COMPENSATION (SPECIAL CASES). No subsidiary legislation. 403 | (f ļ
2026-05-04 00:37:07 · Baseline
View content

Stamp.

[CAP. 117

for "B. of

"Contract

4. (1) Adhesive revenue stamps over-printed with the Requisition letters "B. of E." or over-printed with the words "Contract E" and Note" may be obtained on requisition at the Stamp Office. Note" stamps. (2). Duty stamps for receipts shall be sold without over- Receipt printing.

stamps.

of E." and

5. (1) Adhesive revenue stamps for use on bills of Use of "B. exchange, circular notes, letters of credit, travellers' cheques, other stamps. exchange contract cancellation notes, telegraphic transfer advices, promissory notes drawn out of the Colony and on the instruments specified in head 53 of the Schedule to the Ordinance shall be over-printed with the letters "B. of E." (Cap. 117)

(2) Adhesive revenue stamps for use on bought and sold notes (in respect of the purchase or sale of shares) specified in head 52(1) of the Schedule to the Ordinance, shall be over-printed with the words "Contract Note."

6. Bills of exchange, payable on demand, drawn within the Colony, by persons who are not bankers, on current accounts kept by such persons with bankers outside the Colony shall be exempt from duty unless actually paid or endorsed or in some manner negotiated within the Colony, and if so paid or endorsed or negotiated within the Colony shall be chargeable with a duty of 15 cents, to be paid before such payment, endorsement or negotiation by means of adhesive revenue stamps.

7. A coupon for interest on a marketable security as defined by the Ordinance being one of a set of coupons, whether issued with the security or subsequently issued in a sheet, shall not be chargeable with any stamp duty.

Bills of drawn on account Colony.

exchange

current

outside the

Coupons for marketable

interest on

securities.

CHAPTER 118.

(Ordinance No. 34 of 1949)

COMPENSATION (SPECIAL CASES).

No subsidiary legislation.

403

|

(f

ļ

Comments

Approved members can add comments, bookmarks, and private notes.

No comments yet.

Private Research Note

Private notes are available after approval.