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印花税[指明文书]公告
香港 2004.8.2
第117B章 赋权条文
(第117章第18F条)
[2004年8月2日]
(本为2004年第81号法律公告)
第117B章 第1条 (已失时效而略去)
(已失时效而略去)
第117B章 第2条 指明的文书
除附表第2部所列的例外情况外，现为施行本条例第18F(1)条而指明该附表第1部所列的文书。
第117B章 附表
[第2条]
指明的文书
第1部
为施行本条例第18F(1)条而指明的文书
项 文书
1. 根据本条例附表1第1(1)类可予征收印花税的售卖转易契及(在根据该附表第4类可予征收印花税的该转易契的复本或对应本是与该转易契包括在同一项根据本条例第18F(1)条提出的加盖印花的申请内的情况下)该复本或对应本
2. 根据本条例附表1第1(1A)类可予征收印花税的买卖协议及(在根据该附表第4类可予征收印花税的该协议的复本或对应本是与该协议包括在同一项根据本条例第18F(1)条提出的加盖印花的申请内的情况下)该复本或对应本
3. 根据本条例附表1第1(2)(b)类可予征收印花税的租约及(在根据该附表第4类可予征收印花税的该租约的复本或对应本是与该租约包括在同一项根据本条例第18F(1)条提出的加盖印花的申请内的情况下)该复本或对应本
第2部
例外情况
第1部所指明的文书不包括符合以下说明的文书─
(a) 根据本条例第13条提交以供裁定的；
(b) 附随根据本条例第V部提出的印花税豁免或宽免的申请的；或
(c) 附随根据本条例第52条提出的印花税减免或发还的申请的。
【英文全文】
Cap 117B Empowering section
(Cap 117, section 18F)
[2 August 2004]
(L.N. 81 of 2004)
Cap 117B s 1 (Omitted as spent)
(Omitted as spent)
Cap 117B s 2 Specification of instruments
Subject to the exceptions set out in Part 2 of the Schedule, the instruments set out in Part 1 of that Schedule are specified for the purposes of section 18F(1) of the Ordinance.
Cap 117B SCHEDULE
[section 2]
SPECIFICATION OF INSTRUMENTS
PART 1
INSTRUMENTS SPECIFIED FOR PURPOSES OF SECTION 18F(1) OF ORDINANCE
Item Instrument
1. Conveyance on sale chargeable with stamp duty under head 1(1) in the First Schedule to the Ordinance and, if included in the same application for stamping under section 18F(1) of the Ordinance as the conveyance, its duplicate or counterpart chargeable with stamp duty under head 4 in that Schedule
2. Agreement for sale chargeable with stamp duty under head 1(1A) in the First Schedule to the Ordinance and, if included in the same application for stamping under section 18F(1) of the Ordinance as the agreement, its duplicate or counterpart chargeable with stamp duty under head 4 in that Schedule
3. Lease chargeable with stamp duty under head 1(2)(b) in the First Schedule to the Ordinance and, if included in the same application for stamping under section 18F(1) of the Ordinance as the lease, its duplicate or counterpart chargeable with stamp duty under head 4 in that Schedule
PART 2
EXCEPTIONS
The instruments specified in Part 1 do not include an instrument—
(a) that is presented for adjudication under section 13 of the Ordinance;
(b) that accompanies an application for exemption or relief from stamp duty under Part V of the Ordinance; or
(c) that accompanies an application for remission or refund of stamp duty under section 52 of the Ordinance. |
