[CAP. 117
$20.
Nature of Instrument.
Exemptions.
(a) Receipt for an amount not exceeding
(b) Receipt given by a banker for money lodged or deposited with him and to be accounted for by him to the person lodging or depositing the money.
or
(c) Acknowledgment by a banker of the receipt of any bill of exchange promissory note for the purpose of being presented for acceptance or payment.
(d) Receipt given by a banker indorsed on a telegraphic transfer advice.
(e) Receipt given by an officer in His Majesty's service to any Government department.
(f) Receipt indorsed or otherwise written upon or contained in any instrument liable to stamp duty, and duly stamped, acknowledging the receipt of the consideration money therein expressed, or the receipt of any principal money, interest, or annuity thereby secured or therein mentioned.
(g) Receipt given for or on account of any salary, pay or wages, or for or on account of any other like payment made to or for the account or benefit of any person, being the holder of an office or an employee, in respect of his office or employment, or for or on account of money paid in respect of any pension, superannuation allowance, compensatory allowance or other like allowance.
(h) Receipt for a gift to any fund or organization which the Collector is satisfied was established and is applied or maintained solely for purposes of charity or public welfare, and which holds a valid certificate in writing from the Collector to that effect.
(i) Receipt given for a refund of bail or for a refund of a fine or any part thereof.
(j) Receipt given for a refund of rates made under sections 34-38 and section 51 of the Rating Ordinance.
(k) Receipt given for a refund of tax made under section 80 of the Inland Revenue Ordinance.
(l) Receipt given for a refund of Crown Rents on leased lands or of premia.
(m) Receipt given for a refund of water charges.
(a) Stamp Duty. (b) Time for stamping. (c) Persons liable.
49. SERVANT'S SECURITY AGREEMENT which is not chargeable with mortgage duty.
(a) 20 cents for every $100 or part thereof of the amount up to which security is given.
(b) 7 days after execution.
(c) The employer.
G.N. 891/40.
G.N. 819/41.
(Cap. 116.)
(Cap. 112.)
Page 50
Page 51
Stamp.
[CAP. 117
$20.
Nature of Instrument.
Exemptions.
(a) Receipt for an amount not exceeding
(b) Receipt given by a banker for money lodged or deposited with him and to be accounted for by him to the person lodging or depositing the money.
or
(c) Acknowledgment by a banker of the the receipt of any bill of exchange promissory note for the purpose of being presented for acceptance or payment.
(d) Receipt given by a banker indorsed on a telegraphic transfer advice.
(c) Receipt given by an officer in His Majesty's service to any Government depart- ment.
(f) Receipt indorsed or otherwise written upon or contained in any instrument liable to stamp duty, and duly stamped, acknowledging the receipt of the consideration money therein expressed, or the receipt of any principal money, interest, or annuity thereby secured or therein mentioned.
(g) Receipt given for or ca account of any salary, pay or wages, or for or on account of any other like payment made to or for the account or benefit of any person, being the holder of an office or an employee, in respect of his office or employment, or for or on account of money paid in respect of any pension, superannuation allowance, com- passionate allowance or other like allowance.
(h) Receipt for a gift to any fund or organization which the Collector is satisfied was established and is applied or maintained solely for purposes of charity or public welfare, and which holds a valid certificate in writing from the Collector to that effect.
(i) Receipt given for a refund of bail or for a refund of a fine or any part thereof. (1) Receipt given for a refund of rates made under sections 34-38 and section 51 of the Rating Ordinance.
(k) Receipt given for a refund of tax made under section 80 of the Inland Revenue Ordinance.
(1) Receipt given for a refund of Crown Rents on leased lands or of premia.
(m) Receipt given for a refund of water
charges.
(a) Stamp Duty. (b) Time for stamp-
ing.
(c) Persons liable.
49. SERVANT'S SECURITY AGREE- (a) 20 cents for every MENT which is not chargeable with mortgage
duty.
437
$100 or part thereof of the
amount up to which security is given.
(b) 7 days after
execution.
(c) The employer.
G.N. 891/40.
G.N. 819/41.
(Cap. 116.)
(Cap. 112.)
Page 50Page 51
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