STAMP (NEW TERRITORIES) REGULATIONS

STAMP (NEW TERRITORIES) REGULATIONS

The Mercantile Bank of India Ltd., Hong Kong. The Chartered Bank of
India, Australia & China, Hong Kong. Banque Belge pour l'Etranger
(Extreme-Orient) S.A. The -Chase Bank. The American Express
Company, Inc. Shanghai Commercial & Savings Bank, Ltd. Oversea-
Chinese Banking Corporation, Ltd. Nederlandsch Indische Handelsbank, N.V.
(Netherlands India Commercial Bank, N.V.)
Wing On Bank Ltd.
Young Brothers Banking Corporation.
National City Bank of New York. The Bank of China.
The Bank of East Asia Limited. The Bank of
Communications.

STAMP REGULATIONS.
(Cap. 117, section 4).
(Ordinance No. 8 of 1921).

[7th March, 1947.]

1. These regulations may be cited as the Stamp Regulations.

2. It shall be lawful for the Collector by notice in writing to
require any person executing a conveyance on sale to obtain and
produce to the Collector such evidence from an authorized
architect as the Collector may consider satisfactory on any
matter which in the opinion of the Collector is relevant to the
assessment of duty or to ascertaining whether duty is chargeable.

STAMP (NEW TERRITORIES) REGULATIONS.
(Cap. 117, section 4).
(Ordinance No. 8 of 1921).

[1st February, 1949.]

1. These regulations may be cited as the Stamp (New
Territories) Regulations.





2. In these regulations the princip al Ordinance means the Stamp
Ordinance and any amendment ' thereof for the time being in force and
any regulations made thereunder.

3. The principal Ordinance shall apply to instruments affecting land
in the New Territories, not being land in New Kowloon, with the
modifications appearing in regulation 4.

4. Whenever under the principal Ordinance stamp duty or excess
stamp duty is ascertainable by reference to the value of the
consideration (whether on sale or otherwise) then
(a)if such value does not exceed $2,000 no stamp duty or excess
stamp duty shall be chargeable;
(b)if such value exceeds $2,000 but does not exceed $5,000 no
excess stamp duty shall be chargeable but stamp duty shall
be chargeable at the rate of i per cent of such value;
(c.)if such value exceeds $5,000 but does not exceed 10,000
excess stamp duty shall not be chargeable but stamp duty
shall be chargeable in like manner as if the instrument affected
land situate elsewhere than in the New Territories.

STAMPING AND DENOTING OF DOCUMENTS
REGULATIONS.
(Cap. 117, section 4).
(Ordinance No. 8 of 1921).

[9th June, 1950.]

1. These regulations may be cited as the Stamping and Denoting of
Documents Regulations.

2. The denominations of adhesive revenue stamps are
as follows- G.N. 165/47. Citation. Power of Collector to call for evidence by authorized architect. G.N.A. 11/49.
(Cap. 117.) G.N.A. 125/50. Citation. Denomina-tions of adhesive revenue stamps.

G.N. 165/47. Citation. Power of Collector to call for evidence by authorized architect. G.N.A. 11/49.
(Cap. 117.) G.N.A. 125/50. Citation. Denomina-tions of adhesive revenue stamps.

https://oelawhk.lib.hku.hk/items/show/1869

1950

v9

117

2