1950_STAMP_ORDINANCE — Page 1

HK Historical Laws 香港歷史法例 All AI Reviewed

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CAP. 117]

Stamp.

CHAPTER 117.

THE STAMP ORDINANCE.

ARRANGEMENT OF SECTIONS.

Section

1. Short title

2. Collector and assistant collectors

3. Interpretation

4. Regulations

5. Liability to, nature of and time of stamping

6. Excess stamp duty on conveyance

7. Non-admissibility of unstamped instruments

8. How instruments to be written and stamped

9. Instruments chargeable under more than one heading

10. Facts and circumstances affecting duty to be set forth

11. Power to call for abstract and evidence

12. Splitting

...

Page 390

390

395

396

397

399

400

13. Cancellation of adhesive stamps

401

14. Methods of stamping and denoting

401

15. Cheques supplied by authorized banks need not bear stamp

402

16. Duplicates and counterparts ...

403

17. Adjudication of duty by Collector

403

18. Appeal against assessment

404

19. Stamping by special leave

405

20. Effect of non-compliance in case of certain bills of exchange.

406

23. Bills in sets

21. Instruments executed out of the Colony

22. Foreign bills and notes

24. Penalty regarding unstamped bill or note

406

407

408

25. Certificates to practise

26. Exchange contracts

408

409

27. Gifts inter vivos

410

28. Proxies

411

29. Refusal to give receipt

412

30. Certain mortgages of shares chargeable as agreements

412

31. Share contract notes

412

388

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2026-05-04 00:38:39 · NVIDIA / meta/llama-4-maverick-17b-128e-instruct

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CAP. 117] Stamp. CHAPTER 117. THE STAMP ORDINANCE. ARRANGEMENT OF SECTIONS. Section 1. Short title 2. Collector and assistant collectors 3. Interpretation 4. Regulations 5. Liability to, nature of and time of stamping 6. Excess stamp duty on conveyance 7. Non-admissibility of unstamped instruments 8. How instruments to be written and stamped 9. Instruments chargeable under more than one heading 10. Facts and circumstances affecting duty to be set forth 11. Power to call for abstract and evidence 12. Splitting ... Page 390 390 390 395 396 397 397 399 * 399 400 400 400 13. Cancellation of adhesive stamps 401 14. Methods of stamping and denoting 401 15. Cheques supplied by authorized banks need not bear stamp 402 16. Duplicates and counterparts ... 403 17. Adjudication of duty by Collector 403 18. Appeal against assessment 404 19. Stamping by special leave 405 20. Effect of non-compliance in case of certain bills of exchange. 406 23. Bills in sets 21. Instruments executed out of the Colony 22. Foreign bills and notes 24. Penalty regarding unstamped bill or note 406 406 407 408 25. Certificates to practise 26. Exchange contracts 408 409 27. Gifts inter vivos 410 28. Proxies 411 29. Refusal to give receipt 412 30. Certain mortgages of shares chargeable as agreements 412 31. Share contract notes 412 388 !

Baseline (Original)

CAP. 117] Stamp. CHAPTER 117. THE STAMP ORDINANCE. ARRANGEMENT OF SECTIONS. Section 1. Short title 2. Collector and assistant collectors 3. Interpretation 4. Regulations 5. Liability to, nature of and time of stamping 6. Excess stamp duty on conveyance 7. Non-admissibility of unstamped instruments 8. How instruments to be written and stamped : : : : : : : 9. Instruments chargeable under more than one heading 10. Facts and circumstances affecting duty to be set forth 11. Power to call for abstract and evidence 12. Splitting ... Page 390 390 390 395 396 397 397 399 * 399 : 400 400 400 13. Cancellation of adhesive stamps 401 14. Methods of stamping and denoting 401 15. Cheques supplied by authorized banks need not bear stamp 402 16. Duplicates and counterparts ... 403 17. Adjudication of duty by Collector 403 18. Appeal against assessment 404 19. Stamping by special leave 405 20. Effect of non-compliance in case of certain bills of exchange. 406 23. Bills in sets 21. Instruments executed out of the Colony 22. Foreign bills and notes 24. Penalty regarding unstamped bill or note 406 406 407 408 25. Certificates to practise 26. Exchange contracts 408 409 27. Gifts inter vivos 410 28. Proxies 411 29. Refusal to give receipt 412 30. Certain mortgages of shares chargeable as agreements 412 31. Share contract notes 412 388 ! I

2026-05-04 00:38:39 · Baseline

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