1950_STAMP_ORDINANCE — Page 34

HK Historical Laws 香港歷史法例 All AI Reviewed

Stamp.

mortgage was made immediately upon the granting of such property granted in exchange, then such reassignment and new mortgage shall be exempt from stamp duty, and the Collector shall, on production to him of such certificate and of such reassignment and new mortgage, indorse thereon a certificate to the effect that the same are under this section exempt from stamp duty.

[35]

[CAP. 117

confirmatory

tions during

occupation.

24 of 1950,

43. (1) Whenever the Land Officer certifies that in his

Instruments

opinion an assignment or reassignment has been made by

of transac-

the appropriate parties solely for the purpose of carrying

Japanese

into effect a transaction or a series of transactions in respect

whereof an instrument or a series of instruments has been

Schedule.

registered or recorded in the Japanese House Registration

Office and of effectuating by an assignment or reassignment

in the form in common use in the Colony the transaction or

series of transactions which to him appears to have been

intended to be effected by such instrument or series of

instruments, then such assignment or reassignment shall be

exempt from ad valorem duty but shall be stamped in

accordance with head 25 in the Schedule.

Schedule.

(2) The certificate under subsection (1) shall be indorsed

24 of 1950,

upon the instrument in question and a Land Office fee of ten

dollars shall be payable therefor. The Collector on production

of the certificate under subsection (1) and of the instrument

in question shall indorse thereon a certificate to the effect

that the same is under this section exempt from ad valorem

duty.

Schedule.

(3) This section shall not apply to any instrument

24 of 1950,

executed in contravention of the Moratorium Proclamation

of the British Military Administration dated the 13th day of

September, 1945.

[35A]

copies of

containing

clauses.

44. In case any instrument of which an attested copy

Attested

is made has annexed to it or subscribed upon it any

instruments

certificate, affidavit, declaration or attestation referring to

attestation

the execution of such instrument or to any other formality in

connexion with such instrument, no separate or additional

stamp shall be required for or in respect of an attested copy

of any such certificate, affidavit, declaration or attestation,

and the stamp of three dollars upon the attested copy of the

principal


421

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Stamp. mortgage was made immediately upon the granting of such property granted in exchange, then such reassignment and new mortgage shall be exempt from stamp duty, and the Collector shall, on production to him of such certificate and of such reassignment and new mortgage, indorse thereon a certificate to the effect that the same are under this section exempt from stamp duty. [35] [CAP. 117 confirmatory tions during occupation. 24 of 1950, 43. (1) Whenever the Land Officer certifies that in his Instruments opinion an assignment or reassignment has been made by of transac- the appropriate parties solely for the purpose of carrying Japanese into effect a transaction or a series of transactions in respect whereof an instrument or a series of instruments has been Schedule. registered or recorded in the Japanese House Registration Office and of effectuating by an assignment or reassignment in the form in common use in the Colony the transaction or series of transactions which to him appears to have been intended to be effected by such instrument or series of instruments, then such assignment or reassignment shall be exempt from ad valorem duty but shall be stamped in accordance with head 25 in the Schedule. Schedule. (2) The certificate under subsection (1) shall be indorsed 24 of 1950, upon the instrument in question and a Land Office fee of ten dollars shall be payable therefor. The Collector on production of the certificate under subsection (1) and of the instrument in question shall indorse thereon a certificate to the effect that the same is under this section exempt from ad valorem duty. Schedule. (3) This section shall not apply to any instrument 24 of 1950, executed in contravention of the Moratorium Proclamation of the British Military Administration dated the 13th day of September, 1945. [35A] copies of containing clauses. 44. In case any instrument of which an attested copy Attested is made has annexed to it or subscribed upon it any instruments certificate, affidavit, declaration or attestation referring to attestation the execution of such instrument or to any other formality in connexion with such instrument, no separate or additional stamp shall be required for or in respect of an attested copy of any such certificate, affidavit, declaration or attestation, and the stamp of three dollars upon the attested copy of the principal 421
Baseline (Original)
į Stamp. mortgage was made immediately upon the granting of such property granted in exchange, then such reassignment and new mortgage shall be exempt from stamp duty, and the Collector shall, on production to him of such certificate and of such reassignment and new mortgage, indorse thereon. a certificate to the effect that the same are under this section exempt from stamp duty. [35] [CAP. 117 confirmatory tions during occupation. 24 of 1950, 43. (1) Whenever the Land Officer certifies that in his Instruments opinion an assignment or reassignment has been made by of transac- the appropriate parties solely for the purpose of carrying Japanese into effect a transaction or a series of transactions in respect whereof an instrument or a series of instruments has been Schedule. registered or recorded in the Japanese House Registration Office and of effectuating by an assignment or reassignment in the form in common use in the Colony the transaction or series of transactions which to him appears to have been intended to be effected by such instrument or series of instruments, then such assignment or reassignment shall be exempt from ad valorem duty but shall be stamped in accordance with head 25 in the Schedule. Schedule. (2) The certificate under subsection (1) shall be indorsed 24 of 1950, upon the instrument in question and a Land Office fee of ten dollars shall be payable therefor. The Collector on production of the certificate under subsection (1) and of the instrument in question shall indorse thereon a certificate to the effect that the same is under this section exempt from ad valorem duty. Schedule. (3) This section shall not apply to any instrument 24 of 1950, executed in contravention of the Moratorium Proclamation of the British Military Administration dated the 13th day of September, 1945. [35A] copies of containing clauses. 44. In case any instrument of which an attested copy Attested is made has annexed to it or subscribed upon it any certificate, instruments affidavit, declaration or attestation referring to the execution attestation of such instrument or to any other formality in connexion with such instrument, no separate or additional stamp shall be required for or in respect of an attested copy of any such certificate, affidavit, declaration or attestation, and the stamp of three dollars upon the attested copy of the principal 421
2026-05-04 00:41:51 · Baseline
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į

Stamp.

mortgage was made immediately upon the granting of such property granted in exchange, then such reassignment and new mortgage shall be exempt from stamp duty, and the Collector shall, on production to him of such certificate and of such reassignment and new mortgage, indorse thereon. a certificate to the effect that the same are under this section exempt from stamp duty.

[35]

[CAP. 117

confirmatory

tions during

occupation.

24 of 1950,

43. (1) Whenever the Land Officer certifies that in his Instruments opinion an assignment or reassignment has been made by of transac- the appropriate parties solely for the purpose of carrying Japanese into effect a transaction or a series of transactions in respect whereof an instrument or a series of instruments has been Schedule. registered or recorded in the Japanese House Registration Office and of effectuating by an assignment or reassignment in the form in common use in the Colony the transaction or series of transactions which to him appears to have been intended to be effected by such instrument or series of instruments, then such assignment or reassignment shall be exempt from ad valorem duty but shall be stamped in accordance with head 25 in the Schedule.

Schedule.

(2) The certificate under subsection (1) shall be indorsed 24 of 1950, upon the instrument in question and a Land Office fee of ten dollars shall be payable therefor. The Collector on production of the certificate under subsection (1) and of the instrument in question shall indorse thereon a certificate to the effect that the same is under this section exempt from ad valorem duty.

Schedule.

(3) This section shall not apply to any instrument 24 of 1950, executed in contravention of the Moratorium Proclamation of the British Military Administration dated the 13th day of September, 1945.

[35A]

copies of

containing

clauses.

44. In case any instrument of which an attested copy Attested is made has annexed to it or subscribed upon it any certificate, instruments affidavit, declaration or attestation referring to the execution attestation of such instrument or to any other formality in connexion with such instrument, no separate or additional stamp shall be required for or in respect of an attested copy of any such certificate, affidavit, declaration or attestation, and the stamp of three dollars upon the attested copy of the principal

421

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