香港印花税条例（中英文翻译模板 第二部分）

　　14. Appeal against assessment对评税提出上诉

　　(1) Any person who is dissatisfied with the assessment of the Collector under section 13 may, within a period of 1 month from the date on which the assessment is made and on payment of the stamp duty in conformity therewith, appeal against the assessment to the court and may for that purpose require the Collector to state and sign a case setting forth the question upon which his opinion was required and the assessment made by him.

　　(2) The Collector shall thereupon state and sign a case and deliver the same to the person by whom it is required and the case may, within 7 days thereafter and after service thereof upon the Attorney General, be set down by such person for hearing.

　　(3) Upon the hearing of the case the court shall determine the question submitted, and, if the instrument in question is in the opinion of the court chargeable with any stamp duty, the court shall assess the stamp duty chargeable thereon.

　　(1)任何人士倘对署长根据第13条所发出之评税感不满，可于该评税评定之日期

　　起计1个月内，按照评定之数额缴付印花税后，向法院提出上诉，并可为此要求署长造具

　　及签署案情陈述书，列出其须表达意见之问题及其所作出之评税。

　　(2)署长接获要求后，须造具及签署案情陈述书，并于签署后将其送达提出此项要

　　求之人士;该人士可于接获该陈述书后7天内将该陈述书呈交律政司后，要求排期对该案

　　进行聆讯。

　　(3)在聆讯该案后，法院可对提出之问题进行裁决;如法院认为有关文件须征收印

　　花税，则由法院评定应征收之税额。

　　(4) If the amount of the stamp duty assessed by the court is less than the assessment of the Collector, the excess of stamp duty paid shall be ordered by the court to be repaid together with any excess of penalty paid under section 9 in respect thereof.

　　(5) If in the opinion of the court the assessment of the Collector is not excessive, the court shall make an order confirming that assessment.

　　(5A) The court may appoint a member of the Lands Tribunal to sit and assist it in any proceedings or part of any proceedings under this section; but the decision in the appeal shall be the decision of the court alone. (Added 43 of 1984 s. 2)

　　(6) In this section "court" means the District Court.

　　(4)倘法院评定之印花税额较署长所评定者为少，法院得下令将多缴之印花税款连同根据第九条所多缴之罚款一并发还上诉人。

　　(5)倘法院认为署长评定之税额并非过高，得颁发命令确定该项评税为正确。

　　(5A)在根据本条提出之诉讼案之全部或部份聆讯过程中，法院可委派土地审裁处

　　之成员出席，从旁协助;但有关上诉之裁决，将由法院单独作出。

　　(6)在本条内，法院指地方法院。

　　15. Non-admissibility etc. of instruments not duly stamped

　　(1) No instrument chargeable with stamp duty shall be received in evidence in any proceedings whatsoever except--

　　(a) criminal proceedings;

　　(b) civil proceedings by the Collector to recover stamp duty or any penalty payable under this Ordinance, or be available for any other purpose whatsoever, unless such instrument

　　is duly stamped: Provided that an instrument which is not duly stamped may be received in evidence in civil proceedings before a court if the court so orders upon the personal undertaking of a solicitor to cause

　　(i) such instrument to be stamped in respect of the stamp duty chargeable thereon; and

　　(ii) any penalty payable under section 9 in respect thereof to be paid.

　　15.未经加盖适当印花之文件，不得接纳为证据等

　　等

　　(1)任何须征收印花税之文件，如未加盖适当印花，则除下开诉讼外，不得在任何

　　诉讼中被接纳为证据，或供作其他用途

　　(a)刑事诉讼;

　　(b)署长为追讨任何根据本条例须缴纳之印花税或罚款而提出之民事诉讼：

　　但如法院于律师提出个人保证，着人办理下列事项后颁发如是命令，则未经加盖适当

　　印花之文件亦可在民事诉讼中获接纳为呈堂证据

　　(i)按该文件所须征收之印花税在文件上加盖印花;及

　　(ii)征收根据第九条规定所须缴付之有关罚款。

　　(2) Subject to subsection (3), no instrument chargeable with stamp duty shall be acted upon, filed or registered by any public officer or body corporate unless such instrument is duly stamped; and any such public officer who or body corporate which fails to comply with this subsection shall incur a penalty of $1,000 which shall be recoverable by the

　　Collector as a civil debt due to the Crown.

　　(3) Subsection (2) does not apply in relation to the registration of--

　　(a) an instrument under the Land Registration Ordinance (Cap. 128) if the instrument is stamped under section 5 (1) or 13 (2), or is an agreement for sale that contains a statement to the effect that it relates to non- residential property within the meaning of section 29A (1); or (Amended 8 of 1992 s. 3)

　　(2)除第(3)款另有规定外，任何须征收印花税之文件，除非已加盖适当印花，否则任何公职人员或法团不得予以处理、归档、或登记;此外，任何公职人员或法团如不遵守本款之规定，可被罚款1000元，此项罚款得视作欠负政府之民事债项，由署长负责追讨。

　　(3)第(2)款不适用于以下登记：

　　(a)属于《土地注册条例》(第128章)之文件，如已按照第5条第(1)款或

　　第13条第(2)款盖印;或一销售协议包含下列陈述如有第29A条第(1)款所规定

　　之非住宅财产;

　　(b) an instrument of transfer if the instrument is stamped under section 13 (2), but the registration does not affect the question of whether the instrument is duly stamped. (Replaced 43 of 1991 s. 4)

　　(4) If a public officer is empowered or required by law to act upon, file or register a duplicate or copy of any instrument, and if the original of such instrument would require to be duly stamped if acted upon, filed or registered by such public officer, it shall be lawful for such public officer to call for the production of the original instrument, or for evidence to his satisfaction that it is duly stamped, and no public officer shall act upon, file or register any such duplicate or copy without production of the original instrument duly stamped or of evidence as aforesaid.

　　(b)一转让文件已根据第13条第(2)款盖印，但以上登记不涉及该文件是否加盖适当印花。

　　(4)任何公职人员，倘获授权或依法须将任何文件之副本或抄本予以处理、归档或

　　登记，而此等文件之正本如须由该公职人员处理、归档或登记时，则必须加盖适当印花者

　　，则该公职人员有权要求出示该文件之正本或足以证明该文件已加盖适当印花之证据;如

　　未能出示已加盖适当印花之文件正本或上述之证据，该公职人员不得将该副本或抄本予以

　　处理、归档或登记。

　　16. Provisions relating to certain leases etc. 有关某类租约之规定

　　(1) A lease or agreement for a lease shall not be charged with stamp duty in respect of any penal rent, or increased rent in the nature of a penal rent, thereby reserved or agreed to be reserved or made payable, or by reason of being made in consideration of the surrender or abandonment of any existing lease of or agreement relating to the same subject matter.

　　(2) An agreement for a lease shall be chargeable with stamp duty as a lease made for the term and consideration mentioned in the agreement.

　　(1)任何租约或租约协议，倘有订定缴付或同意订定缴付或必须缴付，或作为因退

　　租或放弃有关相同标的物之任何现存租约或协议之代价而须缴付之惩罚租金或属惩罚租金

　　性质之增加租金者，可毋须按上述租金征收印花税。

　　(2)租约协议须征收印花税，一如其为按该协议所载之租期及租值订立之租约然。

　　17. Instrument increasing rent to be chargeable as a lease

　　增加租金之文件须视作租约而须征收印花税

　　An instrument whereby the rent reserved by any other instrument chargeable with stamp duty and duly stamped as a lease is increased shall be chargeable with stamp duty as if it were a lease but in respect only of the additional rent thereby made payable, but this section shall not apply to an instrument made solely for the purpose of giving notice of any such increase in compliance with any Ordinance.

　　任何文件，如规定将租金增加而该租金乃载于其他须征收印花税并已视作租约而加盖

　　适当印花之文件者，则该文件只须按所加租金征收印花税，一如其为租约然;但本条之规

　　定，对于按照任何条例纯粹为通知该项加租而发出之文件，并不适用。

　　18. Calculation of stamp duty as regards foreign currency有关外币之印花税计算法

　　(1) Where stamp duty falls to be calculated in respect of any instrument by reference to a sum of money expressed in a currency other than Hong Kong dollars, there shall, for the purpose of such calculation, be substituted for that sum of money its equivalent expressed in Hong Kong dollars at the rate of exchange prevailing on the date of the instrument.

　　(2) For the purposes of this section "rate of exchange", in relation to any instrument referred to in subsection (1), means the buying rate for the currency in question, as determined by the Monetary Authority, for telegraphic transfers at the commencement of business on the date of the instrument or, if that date is a Sunday or a general holiday, on the business day immediately preceding that date. (Amended 82 of 1992 s. 10)

　　(1)倘计算任何文件之印花税时所根据之款额乃以港币以外之货币为单位者，则为

　　计算印花税起见，须按该文件订立日期当日之汇率将该笔款项折算为港币。

　　(2)为执行本条之规定起见，汇率一词对第(1)款所提及之文件而言，乃指

　　有关货币于文件订立日期当日(如该日为星期日或公众假期，则以该日前一营业日)开市

　　时由金融司订定之电汇买价。

　　PART III ANCILLARY PROVISIONS RELATING TO PART II

　　第Ⅲ部 有关第Ⅱ部之附带规定

　　19. Contract notes in respect of sale and purchase of Hong Kong stock

　　有关香港证券买卖之成交单据

　　(1) Subject to this section, any person who effects any sale or purchase of Hong Kong stock as principal or agent shall--(Amended 77 of 1981 s. 5)

　　(a) forthwith make and execute a contract note;

　　(b) cause the note to be stamped under head 2 (1) or (2) in the First Schedule or, in the case of a note to which section 45 applies, under section 13 (2)--(Amended 43 of 1991 s. 5)

　　(i) in the case of a sale or purchase effected in Hong Kong, not later than 2 days thereafter;

　　(ii) in any other case, not later than 30 days thereafter;

　　(c) if he is the agent, transmit the stamped note to his principal;(Amended 43 of 1991 s. 5)

　　(1)除本条另有规定外，凡以当事人或代理人身份买卖香港证券之任何人士须

　　(a)立即作成及签订成交单据;

　　(b)根据第一附表第二类第(1)项或第(2)项之规定，或者对于适用第45条

　　的单据，根据第13条第(2)款将成交单据加盖印花;

　　(i)如买卖在香港进行，则在买卖日期后2日内;

　　(ii)如属其他情形，则在买卖日期后30日内;

　　(c)如为代理人，须将已加盖适当印花之成交单据转交其委托人;

　　(d) cause an endorsement to be made on the instrument of transfer of the stock to the effect that --

　　(i) stamp duty has been paid on the contract note under head 2 (1) or (2) in the First Schedule; or

　　(ii) in the case of a contract note to which section 45 applies, the contract note has been stamped under section 13 (2). (Replaced 43 of 1991s. 5)

　　(1A) Subsection (1) shall not apply to a sale or purchase of a unit under a unit trust scheme--

　　(a) where the sale or purchase is effected by extinguishing such unit; or

　　(b) where the sale or purchase of the unit is effected by the managers under the unit trust scheme and their power to effect such sale or purchase arises--

　　(i) from the transfer to them of that or some other unit within the immediately preceding 2 months; or

　　(ii) otherwise than from a previous transfer to them of that or some other unit. (Added 77 of 1981 s. 5)

　　(d)应在转让证券上背书，大意如下：

　　(i)按第一附表第二类第(1)或第(2)项之规定，该成交单据已缴付印花税;

　　(ii)如属于第45条处理范围之成交单据，则陈述该单据已按第13条第(2)

　　款规定缴付印花税。

　　(1A)在下开情况下，第(1)款对单位信托计划单位之买卖并不适用

　　(a)该买卖乃由取消该单位而达成者;或

　　(b)该单位之买卖乃由单位信托计划经理达成，而该人达成该买卖之权力乃由于

　　(i)该人在最近2个月内获得该单位或其他单位之转让;或

　　(ii)并非因该单位或其他单位曾转让给该人者。

　　(1B) It shall not be obligatory for an endorsement to be made under subsection (1) (d) where, at the time of the sale or purchase of Hong Kong stock--

　　(a) the instrument of transfer of such stock is in the custody of a recognized clearing house in accordance with the rules of the clearing house; or

　　(b) the Hong Kong stock is registered in the name of a recognized clearing house or its nominee. (Added 40 of 1992 s. 2)

　　(1C) Subsection (1) shall not apply to a sale or purchase of Hong Kong stock effected under a market contract. (Added 68 of 1992 s. 20)

　　(2) A contract note required to be made under subsection (1) shall state the following --

　　(a) whether the person effecting the sale or purchase of the Hong Kong stock is acting as principal or agent and, if as agent, the name of his principal;

　　(b) the date of the transaction and of the making of the contract note;

　　(c) the quantity and description of such Hong Kong stock;

　　(d) the price per unit of such Hong Kong stock and the amount of the consideration or, in the case of an exchange, particulars of the property for which such Hong Kong stock is exchanged; and

　　(e) the date of settlement.

　　(1B)下列在第(1)款(d)段下之在香港买卖证券转让不必背书：

　　(a)证券之转让文件在挂牌之证券交易所，按交易所之规定监督进行;或

　　(b)以挂牌证券交易所或以其所指名人士之名义注册之香港证券。

　　(1C)第(1)款不适用于按市场合同进行之香港证券买卖。

　　(2)根据第(1)款规定须作成之成交单据须叙明下开事项

　　(a)达成该项香港证券买卖之人士是否以当事人或代理人身份进行买卖;如以代理

　　人身份进行，则须叙明委托人之姓名;

　　(b)交易日期及成交单据作成日期;

　　(c)该等香港证券之数量及名称;

　　(d)该等香港证券每一单位之成交价及其总值，或如属交换者，则用以交换该等香

　　港证券之财产详情;及

　　(e)结算日期。

　　(3) No agent or other person shall have any legal claim to any charge for brokerage, commission or agency with reference to the sale or purchase of any Hong Kong stock if he fails to comply with the provisions of this section.

　　(4) The stamp duty paid in respect of a contract note may be added to any charge for brokerage or agency and shall be recoverable as part of such charge.

　　(5) Where a contract note relates to the sale or purchase of more than one description of Hong Kong stock, the note shall be deemed to be as many contract notes as there are descriptions of Hong Kong stock sold or purchased.

　　(3)凡不遵照本条规定办理之代理人或其他人士，无权因买卖香港证券而提出追讨经纪佣金、佣金或代理费之请求。

　　(4)凡成交单据所缴纳之印花税，得加入经纪佣金或代理费内计算，并得作为该费

　　用之一部份而予以追讨。

　　(5)倘成交单据乃与多过一种香港证券之买卖有关，则该成交单据应视作多张计算

　　，其数目与买卖证券之种类数目相同。

　　(6) If in the case of a sale or purchase of any Hong Kong stock effected by a person who is not resident in Hong Kong, the stamp duty specified in head 2 (1) in the First Schedule is not paid, there shall be charged on the instrument of transfer, in addition to the stamp duty otherwise chargeable thereon, stamp duty equal to the amount of the stamp duty so payable in respect of such sale or purchase; and in respect of stamp duty charged on an instrument of transfer under this subsection, the transferee shall be the person liable for stamping such instrument and the time for stamping it shall be 30 days after execution thereof.

　　(6)倘买卖香港证券之人士并非香港居民，而第一附表第二类第(1)项目所规定之印花税并未缴付，则除须向有关转让文件征收其原应征收之印花税外，另征收相当于该证券买卖时应缴数额之印花税;此外，在根据本款规定向转让文件征收之印花税而言，承让人须负责在该文件上加盖印花，而加盖印花期限则为签订该文件后30日。

　　(7) Where any instrument of transfer is stamped under subsection (6), the Collector shall endorse the instrument to that effect in such manner as he may think fit.

　　(8) An instrument of transfer of any Hong Kong stock shall not be duly stamped unless--

　　(a) it is endorsed under subsection (1) (d) or (7) in respect of both sale and purchase; (Amended 40 of 1992 s. 2)

　　(b) it is endorsed by the Collector in such manner as he may think fit to the effect that--

　　(i) Stamp duty has been paid in respect thereof under head 2 (3) in the First Schedule; or

　　(ii) no stamp duty is chargeable thereon under subsection (6) or head 2

　　(1) or 2 (3) in the First Schedule; or (Amended 43 of 1991 s. 5; 40 of 1992 s. 2)

　　(c) the Hong Kong stock is transferred to a recognized clearing house, or its nominee, in accordance with the rules of the clearing house. (Added 40 of 1992 s. 2)

　　(7)倘转让文件已根据第(6)款加盖印花，署长须以其认为适当之方式在其上签注，表示该文件已根据该款规定加盖印花。

　　(8)任何香港证券之转让文件，如非经下开程序，则不得视为已加盖适当印花

　　(a)该转让文件已根据第(1)款(d)段或第(7)款由买卖双方面予以签注;

　　或

　　(b)该转让文件已由署长以其认为适当之方式予以签注，表示

　　(i)该转让文件经已根据第一附表第二类第(3)项目规定缴付印花税;或

　　(ii)该转让文件毋须征收第(6)款或第一附表第二类第(3)项目规定之印花

　　税。

　　(c)该香港证券按挂牌交易所之规则转让给挂牌交易所或其指名的人士。

　　(9) An endorsement under subsection (1) in respect of stamp duty paid--

　　(a) under head 2 (1) in the First Schedule may be made by the Collector or any person authorized by the Collector in that behalf;

　　(b) under head 2 (2) in the First Schedule shall be made by the Collector, in such manner as the Collector may think fit.

　　(9A) An endorsement under subsection (1) (d) (ii) shall be made by the Collector in such manner as he thinks fit. (Added 43 of 1991 s. 5)

　　(10) Any person who makes an endorsement for the purposes of subsection (1) (d) which is false in a material particular commits an offence.

　　(10A) In relation to a sale or purchase of a unit under a unit trust scheme other than a sale or purchase referred to in subsection (1A), the obligations imposed by this section (other than subsection (1) (c) and head 2 (1) in the First Schedule on any person other than the managers under the unit trust scheme shall be carried out by the managers in addition to any obligation so imposed on them, and for that purpose subsection (2) (a) shall not apply. (Added 77 of 1981 s. 5)

　　9)倘已根据下开规定缴付印花税，则第(1)款所指之签注得由下开人士以署长认为适当之方式为之

　　(a)根据第一附表第二类第(1)项目规定缴付印花税者，由署长或获其授权之任

　　何人士代其为之;

　　(b)根据第一附表第二类第(2)项目规定缴付印花税者，由署长为之。

　　(9A)根据第一款d段(ii)之背书，应由署长用其认为合适之方式为之。

　　(10)任何人士，如为执行第(1)款(d)段规定而作之签注在任何重要细节方

　　面乃属失实者，即属违法。

　　(10A)有关单位信托计划单位之买卖(但非第(1A)款所提及之买卖)，本条

　　(除第(1)款(c)段外)及第一附表第二类第(1)项目所加诸任何人士(单位信托

　　计划经理除外)之责任，须由该经理履行，而该经理另须履行加诸其本人之任何责任;在

　　此方面而言，第(2)款(a)段不适用。

　　(11) Subject to subsections (12) and (13), nothing in this section shall apply to --

　　(a) a stock borrowing; or

　　(b) a stock return. (Replaced 67 of 1989 s. 3)

　　(12) Where no stock return is made in respect of a stock borrowing, such stock borrowing shall for the purposes of this Ordinance be deemed to be a sale and a purchase of the borrowed stock and this Ordinance (except subsection (1) (d) of this section) shall apply to such sale and purchase as if they were effected in Hong Kong--

　　(a) by the approved borrower who obtained the borrowed stock;

　　(b) on the specified day; and

　　(11)除非(12)款和(13)款另作规定，本条规定不适合于：

　　(a)抵押证券;或

　　(b)证券返还。

　　(12)有抵押返还之证券，按照本印花税条例这种抵押应被视为买卖证券;该条例

　　(除非本条第(1)款(d)段另作规定)适用于下列买卖证券情况，只要这种买卖发生

　　在香港：

　　(a)有获得抵押证券之认可之抵押人;

　　(b)有具体日期;

　　(c) for a consideration calculated at the previous closing price of Hong Kong stock of the same description as the borrowed stock or, if there is more than one description of the borrowed stock, at their respective previous closing prices as quoted on the Unified Exchange. (Added 67 of 1989 s. 3)

　　(13) An approved borrower who has effected any stock borrowings shall--

　　(a) keep a book in such form;

　　(b) enter in such book, in respect of such stock borrowings and any stock returns made in respect of such stock borrowings, such particulars; and

　　(c) furnish to the Collector a return--

　　(i) in such form;

　　(ii) containing such particulars in respect of such book; and

　　(iii) at such times, as the Collector may require. (Added 67 of 1989 s. 3)

　　(c)按所抵押证券描述之香港证券以前之收盘价对价;如所抵押之证券有多种描述，则按挂牌交易所以前相应之各种收盘价。

　　(13)任何被认可之抵押人应该：

　　(a)准备规定格式之帐本;

　　(b)帐本中应记录所抵押证券及按所抵押证券而返还之证券及细节;

　　(c)按署长之要求，向署长送还：

　　(i)按规定格式;

　　(ii)包括帐本之有关细节;

　　(iii)时间。

　　(14) Where the Collector is satisfied that a person in the ordinary course of his business obtains Hong Kong stock for the sole purpose of settling a sale of Hong Kong stock effected by a broker in accordance with the rules and practices of the Unified Exchange, the Collector may approve in writing such person as an approved borrower for the purposes of this section. (Added 67 of 1989 s. 3)

　　(15) Any approved borrower who fails to comply with the requirements of subsection (13) shall incur a penalty of $1,000 which shall be recoverable by the Collector as a civil debt due to the Crown. (Added 67 of 1989 s. 3)

　　(16) In this section --

　　"allotment", in relation to units under a unit trust scheme, means the issue of such units;

　　"approved borrower" means--

　　(a) a broker; or

　　(b) a person approved under subsection (14) as an approved borrower for the purposes of this section;

　　"borrowed stock", in relation to a stock borrowing, means the Hong Kong stock obtained by an approved borrower under such stock borrowing; "market contract" means a market contract within the meaning of section 2 of the Securities (Clearing Houses) Ordinance (Cap. 420); (Added 68 of 1992 s. 20) "previous closing price", in relation to Hong Kong stock, means the previous closing price of such Hong Kong stock as determined in accordance with the rules and practices of the Unified Exchange; "recognized clearing house" means a recognized clearing house within the meaning of section 2 of the Securities (Clearing Houses) Ordinance (Cap.420); (Replaced 68 of 1992 s. 20)

　　(14)倘署长确信，任何人在其交易过程中，按挂牌交易所之规定与操作出卖一笔香港证券而获得一笔香港证券，署长可用书面形式批准该人士为本条下之认可抵押人。

　　(15)任何认可抵押人若不按第(13)款规定办事将被罚款1，000元;署长

　　将作为对政府之民事欠款予以追讨。

　　(16)在本条中：

　　分配就单位信托计划下之单位而言，指该等单位之发行;

　　认可抵押人指

　　(a)一名经纪人;或

　　(b)第(14)款下认可之作为适用本条之认可抵押人。

　　抵押证券就抵押证券而言，指认可之抵押人按抵押证券规则获得之香港证券。

　　市场合同指按照《证券(结算所)条例》(第420章)第2条规定之市场合同。

　　以前收盘价就香港证券而言，指按挂牌交易所之规则与操作而决定之这种香港证

　　券以前之收盘价。

　　认可票据交换所指按照《证券(结算所)条例》(第420章)第2条规定之认

　　可票据交换所。

　　"rules" in relation to --规则有关：

　　(a) a recognized clearing house, means such of the rules, within the meaning of section 2 of the Securities (Clearing Houses) Ordinance (Cap. 420), of the clearing house which have effect by virtue of the provisions of that Ordinance; (Replaced 68 of 1992 s. 20)

　　(b) the Unified Exchange, means the rules governing the operation and management of the Unified Exchange or the conduct of its members, by whatever name they may be called and wherever contained; (Replaced 40 of 1992 s. 2)

　　"sale or purchase" includes any disposal or acquisition (other than an allotment) for valuable consideration, and exchange, and any transaction in respect of which an instrument is deemed by virtue of section 30 (3), (4) or (5) to be a transfer by way of sale, and any reference to "sale" or "purchase" shall be construed accordingly; "specified day", in relation to a stock borrowing, means

　　(a)认可之票据交换所，指《证券(结算所)条例》(第420章)第2条规定之规则，该票据交换所有该条例规定所赋予之效力;

　　(b)挂牌交易所，指主宰交易所操作和管理之规则，或指导其成员之规则，称呼和

　　职位。

　　卖或买包括任何价值方面之处理，获得(而非配给)和交换;任何交易中之有关

　　文件，按照第30条第3、4或5款之规定，被认为是卖或任何其他形式之卖或买

　　，都将被认定为如此。

　　指定日期就证券抵押而言，指：

　　(a) the fifteenth day after the day on which the borrowed stock was obtained by an approved borrower under such stock borrowing; or

　　(b) where, in respect of such stock borrowing, the Collector has allowed a longer period than the period specified in paragraph (b) of the definition of "stock borrowing" for the undertaking referred to in that paragraph to be carried out, the day immediately following the expiration of such longer period;

　　(a)任何被认可之抵押人按证券抵押规定获得抵押证券后之第15天;

　　(b)按证券抵押之规定，署长可允许比证券抵押释义条(b)款所规定之期限

　　长一些，比执行(b)款中之保证，指定日期即指该较长之期限到期后之第2天。

　　"stock borrowing" means a transaction in which an approved borrower--

　　(a) for the sole purpose of settling a sale of Hong Kong stock effected by a broker in accordance with the rules and practices of the Unified Exchange in the ordinary course of his business as a broker, obtains from a person Hong Kong stock of the description required for that purpose; and

　　(b) gives an undertaking to provide--

　　(i) to the person referred to in paragraph (a); and

　　(ii) no later than 14 days after the day on which he obtained from that person the Hong Kong stock referred to in paragraph (a), Hong Kong stock of the same quantity and description as was so obtained from that person;

　　"stock return", in relation to a stock borrowing, means a transaction in which, in respect of such stock borrowing, the undertaking referred to in paragraph (b) of the definition of "stock borrowing" is carried out within--

　　(a) the period specified in that paragraph; or

　　(b) such longer period as the Collector may allow. (Added 67 of 1989 s. 3)

　　证券抵押指一种交易，在其中，认可之抵押人旨在做成一笔香港证券生意，通过

　　(a)经纪人，按照挂牌交易所之规定和实践，作为经纪人之正常业务，从另一人手

　　中获得符合上述目的之香港证券;

　　(b)应在保证中提供：

　　(i)(a)段中之另一人为何人;

　　(ii)自他从(a)段中之另一人手中获得证券第2天算起，不得超过14日

　　，从另一人手中获得香港证券之数量及描述。

　　证券返还有关证券抵押，指一种交易，其中，证券抵押释义中(b)段之保

　　证应在

　　(a)该段中指定之时期执行。

　　(b)署长允许之较长时期执行。

　　19A. Refund of stamp duty in respect of sale and purchase of units under unit trust schemes

　　(1) Where stamp duty is paid under head 2 (1) in the First Schedule in respect of a sale or purchase of a unit under a unit trust scheme effected by the managers under such scheme, the stamp duty shall be refunded to the managers upon application to the Collector under subsection (2) if the managers and trustees under such scheme, before the expiration of 2 months from the date on which the sale or purchase is effected, jointly certify that--

　　(a) the certificate, if any, in respect of the unit has been canceled;

　　(b) as a consequence of the sale or purchase, a proportionate part of the trust property has been realized, and the trust property diminished accordingly; and

　　(c) the unit is extinguished and the managers have no power to transfer any other unit in lieu thereof.

　　19A.单位信托计划之单位买卖所缴付之印花税之发还

　　(1)倘单位信托计划之单位买卖乃由该计划之经理达成，并已根据第一附表第二类

　　第(1)项目缴纳印花税者，该计划之经理及受托人如在达成该项买卖当日起计之两个月

　　期限届满前，根据第(2)款向署长提出申请，并共同证明下列事项，即可获发还印花税

　　

　　(a)有关单位之证书，若然有者，经已撤销;

　　(b)部分信托资产由于该项买卖而业已套现，信托资产亦因而有所减缩;及

　　(c)有关单位已取消，而单位信托经理并无权力转让其他单位以取代之。

　　(2) On an application for a refund of stamp duty under this section, the applicant shall produce to the Collector the contract notes in respect of which the stamp duty was paid and the joint certificate of the managers and trustees referred to in subsection (1).

　　(3) In this section "trust property" has the meaning assigned to it by section 30. (Added 77 of 1981 s. 6)

　　(2)任何人士，倘根据本条规定申请发还印花税，须于申请时将已付印花税之成交

　　单据，及第(1)款所指单位信托经理与受托人之联名证明书呈交署长。

　　(3)在本条内，信托资产一词之意义与第30条所载者相同。

　　20. Stamp duty payable where transaction in respect of Hong Kong stock does not amount to jobbing business Where a contract note is stamped under head 2 (2) in the First Schedule but the whole or any part of the transaction to which it relates is shown thereafter not to amount to jobbing business, there shall be payable by the broker effecting the sale or purchase to which the contract note relates by way of stamp duty on demand in respect of a note to be issued by the Collector--

　　(a) an amount equal to the stamp duty which would have been payable if the contract note had been stamped under head 2 (1) in the First Schedule; and

　　(b) an amount equal to interest on the amount referred to in paragraph (a) at the rate of 3 cents per $100 per day in respect of the period from the date of the purchase or sale to the date of payment of that amount:

　　Provided that where the amount referred to in paragraph (a) includes a fraction of $100 such fraction shall, for the purposes of determining the amount referred to in paragraph (b), be reckoned as $100.

　　20.香港证券之交易如非证券经销业务，其缴纳印花税之办法

　　倘成交单据已根据第一附表第二类第(2)项目之规定加盖印花，惟日后证实与其有

　　关之整宗或部分交易乃非属证券经销业务者，则达成该宗与成交单据有关之买卖之经纪，

　　须就署长签发之付款通知书，即时缴纳下列数额之印花税

　　(a)相等于有关成交单据如原先根据第一附表第二类第(1)项目之规定加盖印花

　　则本应缴付之数额;及

　　(b)相等于由买卖当日至缴付(a)段所指数额之日止之一段期间内，该数额应付

　　之利息，利率按每日每百元三仙计算：

　　但如(a)段所指数额包含不足100元之数，则为确定(b)段所指之利息起见，该数亦作100元计算。

　　21. Passing on of dividends or interest on Hong Kong stock prohibited

　　(1) No person shall be entitled to claim, directly or indirectly, the payment of any dividend or interest or of the amount or value of any dividend or interest on any Hong Kong stock unless--

　　(a) such person is the registered owner of the Hong Kong stock at the time of such claim;

　　(b) such person was the registered owner of the Hong Kong stock at some time subsequent to the date on which the dividend was declared or the interest became due;

　　(c) such person is entitled to be paid such dividend or interest under a declaration of trust in favour of a specified person or otherwise as a beneficiary under a trust; or

　　(d) such person has lent money on the security of the Hong Kong stock and is entitled by the terms of the loan to claim such dividend or interest.

　　21.禁止转移香港证券之股息或利息

　　(1)任何人士，除非符合下列条件，否则无权直接或间接要求缴付任何香港证券之

　　股息或利息或该等股息或利息之数额或价值

　　(a)该人在提出上述要求时乃该香港证券之登记拥有人;

　　(b)该人在宣布股息或利息到期支付后曾一度登记为该香港证券之拥有人;

　　(c)该人有权获发该股息或利息乃因其为信托声明书所指定之人或信托受益人;或

　　(d)该人因贷出款项而取得该香港证券作担保，而根据贷款条件，该人享有领取该

　　股息或利息之权利。

　　(2) No person shall demand or request or accept, directly or indirectly, payment of any dividend or of the amount or value of any dividend or interest which under subsection (1) he is not entitled to claim.

　　(3) No person shall, directly or indirectly, pay any dividend or interest or the amount or value of any dividend or interest on any Hong Kong stock to any other person unless--

　　(a) such other person is the registered owner of the Hong Kong stock;

　　(b) such other person was the registered owner of the Hong Kong stock at some time subsequent to the date on which the dividend was declared or the interest became due;

　　(c) such other person is entitled to be paid such dividend or interest under a declaration of trust in favour of a specified person or otherwise as a beneficiary under a trust; or

　　(d) such other person has lent money on the security of the Hong Kong stock and is entitled by the terms of the loan to claim such dividend or interest.

　　(2)任何人士，如根据第(1)款并无权利提出要求者，不得直接或间接要求或请

　　求支付或收受上述股息或利息或该等股息或利息之数额或价值。

　　(3)任何人士，不得直接或间接将任何香港证券之股息或利息或该等股息或利息之

　　数额或价值支付与其他人士，除非

　　(a)该其他人士为该香港证券之登记拥有人;

　　(b)该其他人士在宣布股息或利息到期支付后曾一度登记为该香港证券之拥有人;

　　(c)该人有权获发该股息或利息乃因其为信托声明书所指定之人或信托受益人;或

　　(d)该其他人士因贷出款项而取得该证券作担保，而根据贷款条件，该人享有领取

　　该股息或利息之权利。

　　22. Stamp duty chargeable where consideration in respect of immovable property consists of stock or security other than stock

　　(1) Where the consideration or any part of the consideration for a conveyance on sale consists of any stock, the conveyance shall be chargeable with stamp duty by reference to the value of the stock on the date of the conveyance.

　　(2) Where the consideration or any part of the consideration for a conveyance on sale consists of any security not being stock, the conveyance shall be chargeable with stamp duty by reference to the amount due on the date of the conveyance for principal and interest upon the security.

　　22.以证券或证券以外之债券作不动产之代价，其征收印花税办法

　　(1)倘售卖土地契约之代价或部分代价包括任何证券，则该土地契约所须征收之印

　　花税应参照该证券在该土地契约签订当日之价值计算。

　　(2)倘售卖土地契约之代价或部分代价包括任何证券以外之债券，该土地契约所须

　　征收之印花税应参照该土地契约签订当日该债券应得之本息计算。

　　23. How consideration consisting of periodical payments to be charged

　　(1) In the case of a conveyance on sale or a sale or purchase of Hong Kong stock, where the consideration or any part of the consideration consists of money payable periodically for a definite period not exceeding 20 years so that the total amount to be paid can be previously ascertained, the conveyance or contract note shall be chargeable with stamp duty by reference to a consideration of such total amount.

　　(2) In the case of a conveyance on sale or a sale or purchase of Hong Kong stock, where the consideration or any part of the consideration consists of money payable for a definite period exceeding 20 years or in perpetuity or for any indefinite period not terminable with life, the conveyance or contract note shall be chargeable with stamp duty by reference to a consideration of an amount equal to the total amount which will or may, according to the terms of sale, be payable during the period of 20 years after the date of the conveyance or contract note.

　　23.向包括定期缴付款额之代价征收印花税办法

　　(1)就售卖土地契约或香港证券买卖而言，如其代价或部分代价包括在一段不超过

　　20年之固定期间内按期缴付款项，而须缴付之总额因而可预先确定者，则有关之土地契

　　约或成交单据须按相等于该总额之代价征收印花税。

　　(2)就售卖土地契约或香港证券买卖而言，如其代价或部分代价包括在一段超过2

　　0年之固定期间内须缴付、或永远缴付、或须在一段非与生存期同时终止之非固定期间内

　　缴付款项，则有关之土地契约或成交单据须按照代价数额相当于根据出售条件在土地契约

　　或成交单据签订日期后20年内所须缴付之总额而征收印花税。

　　(3) In the case of a conveyance on sale or a sale or purchase of Hong Kong stock, where the consideration or any part of the consideration consists of money payable periodically for a life or lives, the conveyance or contract note shall be chargeable with stamp duty by reference to a consideration equal to the amount which will or may, according to the terms of sale, be payable during the period of 12 years after the date of the conveyance or contract note.

　　(3)就售卖土地契约或香港证券买卖而言，如其代价或部分代价包括终生须按期缴付款项，则有关之土地契约或成交单据须按照代价数额相当于根据出售条件在土地契约或成交单据签订日期后12年内所须缴付之总额而征收印花税。

　　24. Stamp duty chargeable where conveyance etc. is in consideration of debt etc.

　　(1) In the case of a conveyance on sale or any transaction whereby a beneficial interest in Hong Kong stock passes, where the conveyance or transaction is in consideration, wholly or in part, of any debt due to the transferee or is subject either certainly or contingently to the payment or transfer of any money or stock, whether or not being or constituting a charge or incumbrance upon the property or interest so conveyed or passing the debt, money or stock is to be deemed the whole or part, as the case may be, of the consideration by reference to which the conveyance or contract note is chargeable with stamp duty.

　　24.以债务等作代价之土地契约等，其征收印花税办法

　　(1)就售卖土地契约或任何导致香港证券之受益人权益转让之交易而言，如该项土

　　地契约或交易乃全部或部分以受让人所欠之任何债务，或以或然或必然支付之金钱或转移

　　之证券为代价者(不论其是否对转让之物业或权益成为或构成一种抵押)，则该债务、金

　　钱或证券应视为代价之全部或部分(视乎情形而定)，而有关土地契约或成交单据则须按

　　该项代价征收印花税。

　　(2) Where a conveyance on sale or transaction whereby a beneficial interest in any Hong Kong stock passes is in consideration wholly or in part of any debt due to the transferee and, apart from this subsection, the consideration by reference to which the conveyance or contract note would be chargeable with stamp duty would exceed the value of the property conveyed or beneficial interest passing, that consideration shall be treated as reduced to that value; and the conveyance or contract note shall not be duly stamped unless it is stamped under section 13 (3).

　　(2)倘售卖土地契约或导致香港证券之受益人权益转移之交易乃全部或部分以受让人所欠之债务为代价，而除本款之规定外，有关之土地契约或成交单据应征收印花税所根据之代价，乃高于转让物业或受益人权益之价值，则该代价应减至与该价值相等;此外，该售卖土地契约或成交单据，除非根据第13条第(3)款规定加盖印章，否则不得视为已加盖适当印花。

　　(3) Where, by virtue of or in connexion with any transaction referred to in subsection (1) whereby a beneficial interest in any shares in a body corporate passes, any liability is incurred by the transferee in respect of any indebtedness of the body corporate, the transaction shall, in addition to any other payment of money or transfer of shares to which it is subject, be deemed to be subject to the payment of an amount of money equal to the amount of such indebtedness.

　　(3)倘承让人因第(1)款所提及导致任何法团股份之受益人权益转移之交易，或

　　因与该项交易有关，而须负担该法团之债务，则该项交易，除以其他支付之金钱或转移之

　　股份为条件外，并得视为以支付一笔与该项债务相等之款额为条件。

　　25. Stamp duty chargeable in case of certain conveyances若干土地契约之征收印花税办法

　　(1) Where immovable property contracted to be sold for one consideration for the whole is conveyed to the purchaser in separate parts or parcels by different instruments, the consideration shall be apportioned in such manner as the parties think fit, so that a distinct consideration for each separate part or parcel is set forth in the conveyance relating thereto, and such conveyance shall be chargeable with stamp duty by reference to such distinct consideration.

　　(2) Where immovable property contracted to be purchased for one consideration for the whole by 2 or more persons jointly, or by any person for himself and others or wholly for others, is conveyed in parts or parcels by separate instruments to the persons by or for whom the same was purchased for distinct parts of the consideration, the conveyance of each separate part or parcel shall be chargeable with stamp duty by reference

　　to the distinct part of the consideration therein specified.

　　(1)倘合约订明以一个代价出售整项不动产，但该项不动产分为个别部分以不同文

　　件转让与买主，则须按双方认为适当之办法将代价分摊，并在有关之土地契约内列明每一

　　部分之代价;而该土地契约，则须根据该代价征收印花税。

　　(2)倘合约订明以一个代价由2名或以上人士共同购置，或由任何人士代表其本人

　　及他人，或完全代表多名其他人士购置整项不动产，但该项不动产分为个别部分，以根据

　　每一部分特订之代价转让与购置或经他人代购之人士，则每一部分之土地契约均须按该契

　　约内所指定之代价征收印花税。

　　(3) Where there are several instruments of conveyance for completing the purchaserchrr(39)s title to immovable property sold, the principal instrument of conveyance only shall be chargeable with stamp duty and the other instruments shall not be chargeable with stamp duty.

　　(4) Where a person having contracted for the purchase of any immovable property but not having obtained a conveyance thereof contracts to sell the same to any other person and the property is in consequence conveyed immediately to the sub-purchaser, the conveyance shall be chargeable with stamp duty by reference to the consideration moving from the sub- purchaser.

　　(3)倘需要多项转让文件始可使买主拥有出售之不动产之全部业权，则只有主要之

　　转让文件方须征收印花税;其他文件，则毋须征收印花税。

　　(4)凡已签订合约购置任何不动产之人士，倘于取得有关之土地契约之前，签订合

　　约将该项不动产出售与任何其他人士，而该项不动产随即转让与转购人，则有关土地契约

　　须按转购人所付出之代价征收印花税。

　　(5) Where a person having contracted for the purchase of any immovable property but not having obtained a conveyance contracts to sell the whole or any part or parts thereof to any other person or persons and the property is in consequence conveyed by the original seller to different persons in parts or parcels, the conveyance of each part or parcel shall be chargeable with stamp duty by reference only to the consideration moving from the sub-purchaser thereof, without regard to the amount or value of the original consideration.

　　(6) Where a sub-purchaser takes an actual conveyance of the interest of the person immediately selling to him, which is chargeable with stamp duty by reference to the consideration moving from him and is duly stamped accordingly, any conveyance to be afterwards made to him of the same immovable property by the original seller shall not be chargeable with stamp duty.

　　(5)凡已签订合约购置任何不动产之人士，倘于取得有关之土地契约之前，签订合约将该项不动产之全部或部分出售与任何其他人士，而原卖主其后将该项不动产分为若干部分转让与不同人等，则每一部分之土地契约只须按转购人所付出之代价征收印花税，而不必理会原来代价之数额或价值。

　　(6)倘转购人已取得有关土地权益之实际转让(该权益乃原属向其直接出售之人士

　　者)，而该项转让须按转购人所付出之代价征收印花税，并已加盖适当印花，则原卖主其

　　后与该转购人就同一项不动产所签订之土地契约毋须征收印花税。

　　(7) Where upon the exchange of any immovable property for any other immovable property, or upon the partition of any immovable property, any consideration is paid or given, or agreed to be paid or given, for equality, the principal or only instrument whereby the exchange or partition is effected shall, subject to section 27, be charged with the same stamp duty as a conveyance on sale for the consideration, and with that stamp duty only; and where in any such case there are several instruments for completing the title of either party, the instruments other than the principal instrument shall not be chargeable with any stamp duty.

　　(7)在以任何不动产交换其他不动产，或将任何不动产划分为若干部分时，如须支付或给予，或同意支付或给予任何代价以求均等者，则达成该项交换或划分之主要或唯一文件，除受第27条规定管制外，应视作售卖土地契约而只须按该代价征收印花税;此外，如属此种情形而须有若干文件方可使各方均获得其全部所有权益者，则除主要文件外，其他所有文件，均毋须征收印花税。

　　26. Stamp duty chargeable on contracts etc. for sale of equitable estate or interest in immovable property

　　(1) Any contract or agreement for the sale of any equitable estate or interest in any immovable property shall be chargeable with stamp duty as if it were an actual conveyance on sale of the estate or interest.

　　(2) Where stamp duty has been paid under subsection (1) and the purchaser, before having obtained a conveyance of the property, enters into a contract or agreement for the sale thereof, the contract or agreement shall be charged, if the consideration for that sale is in excess of the consideration for the original sale, with the stamp duty chargeable by

　　reference to such excess consideration, but shall not otherwise be chargeable.

　　26.售卖不动产之法理上之产权或权益之合约等，

　　其征收印花税办法

　　(1)任何售卖不动产之法理上之产权或权益之合约或协议，均须征收印花税，一如

　　其为该产权或权益之实际售卖土地契约。

　　(2)倘买主已根据第(1)款缴纳印花税，并在其取得该物业之土地契约之前已签

　　订合约或协议将该物业出卖，而该宗买卖之代价较原先买卖之代价为高，则有关之合约或

　　协议须按该额外代价征收印花税;在其他情况下，则毋须征收印花税。

　　(3) Where stamp duty has been duly paid under subsection (1) or (2), the conveyance made to the purchaser or sub-purchaser, or any other person on his behalf or by his direction, shall not be chargeable with any stamp duty, and the Collector shall, upon application and production of the contract or agreement, or contracts or agreements, duly stamped, denote upon the conveyance the payment of the stamp duty.

　　(4) Where a conveyance made in conformity with a contract or agreement referred to in subsection (1) or (2) which has not been stamped is presented to the Collector for stamping within 6 months after the execution of the contract or agreement or such longer period as the Collector may think reasonable in the circumstances of the case, the conveyance shall be stamped accordingly, and the contract or agreement

　　shall thereupon cease to be chargeable with any stamp duty.

　　(5) Where any contract or agreement referred to in subsection (1) or (2) is rescinded or annulled, any stamp duty paid in respect thereof shall be returned by the Collector.

　　(3)凡已根据第(1)或第(2)款缴妥印花税者，与买主或转购人、或其代表或获其指示之其他人士所订立之土地契约毋须征收印花税，而署长在接获申请，并于有关人士出示之已加盖适当印花之合约或协议后，须在有关土地契约上注明已缴纳印花税。

　　(4)倘根据第(1)或第(2)款所指，但未加盖印花之合约或协议而订立之土地

　　契约，在该合约或协议签订后之六个月内或署长按实际情况认为合理之一段较长时间内，

　　提交署长盖印，该契约得予以盖印，而有关之合约或协议即毋须再征收印花税。

　　(5)倘第(1)或第(2)款所指之合约或协议其后予以取消或宣告作废，任何已

　　缴之印花税须由署长发还。

　　27. Voluntary dispositions自愿馈赠

　　(1) Any conveyance of immovable property operating as a voluntary disposition inter vivos shall be chargeable with stamp duty as a conveyance on sale, with the substitution of the value of the property conveyed for the amount or value of the consideration for the sale.

　　(2) In the case of an instrument of transfer operating as a voluntary disposition inter vivos of Hong Kong stock, or an instrument referred to in section 28 (1) which so operates by virtue of that section, any stamp duty paid in respect of contract notes made under section 19 (1) in respect of the amount or value of any consideration given by the transferee for such Hong Kong stock shall be set off against the stamp duty chargeable on such instrument of transfer.

　　(3) A conveyance or transfer operating as a voluntary disposition inter vivos shall not be duly stamped unless the Collector has stamped the instrument of conveyance or transfer under section 13 (3) (b).

　　(1)凡属生前自愿馈赠之不动产土地契约，应按照售卖土地契约征收印花税;计算

　　税额时应以该转让物业之价值作为买卖代价之数额或价值。

　　(2)凡属生前自愿馈赠之香港证券转让文件或属于第28条第(1)款所指按该条

　　规定视作上述文件之任何文件，倘根据第19条第(1)款订立之成交单据，已按照承让

　　人就上述香港证券所付代价之数额或价值缴纳印花税者，则其所须征收之印花税，得用上

　　述已缴付之印花税抵销之。

　　(3)凡属生前自愿馈赠之土地契约或转让文件，除非获署长根据第13条第(3)

　　款(b)段在其上盖印，否则不得视作加盖适当印花。

　　(4) Any conveyance or transfer (not being a disposition made in favour of a purchaser or incumbrancer or other person in good faith and for valuable consideration) shall for the purposes of this Ordinance be deemed to be a conveyance or transfer operating as a voluntary disposition inter vivos, and (except where marriage is the consideration) the consideration for any conveyance or transfer shall not for this purpose be deemed to be valuable consideration where the Collector is of opinion that by reason of the inadequacy of the sum paid as consideration or other circumstances the conveyance or transfer confers a substantial benefit on the person to whom the property is conveyed or transferred.

　　(5) Nothing in this section shall apply to a conveyance or transfer made for nominal consideration for the purpose of securing the repayment of an advance or loan or made for effectuating the appointment of a new trustee, whether the trust is expressed or implied, or under which no beneficial interest passes in the property conveyed or transferred, or made to a beneficiary by a trustee or other person in a fiduciary capacity under any trust, whether expressed or implied, and this subsection shall have effect notwithstanding that the circumstances exempting the conveyance or transfer from charge under this section are not set forth in the conveyance or transfer.

　　(6) In this section "conveyance" includes any agreement for a lease or any release or renunciation of immovable property.

　　(4)就本条例而言，任何土地契约或转让文件(除该项转让乃出于诚意及以有值代价予以买主或持有抵押权益者或其他人士外)均应视为属于生前自愿馈赠之土地契约或转让文件论;此外，为达致此目的起见，(除以婚姻为代价者外)，倘署长认为由于缴付作为代价之款额不足或由于其他情况，该财产之承让人士从该项转让中得到可观利益，则该项土地契约或转让文件之代价不得视为有值代价。

　　(5)本条纵有任何规定，均不适用于为保障垫款或贷款之偿还以象征式代价而订立

　　之土地契约或转让文件;或为委任新受托人而订立之土地契约或转让文件不论该信托为明

　　示或暗示者;或并无将受益人权益转移者;或受托人或其他人士以受托人身份为受益人订

　　立之土地契约或转让文件，不论该信托为明示或暗示者;此外，即使有关之土地契约或转

　　让文件并无列明其可根据本条获豁免征收印花税之情况，本款仍属有效。

　　(6)在本条内，土地契约一词包括任何租约协议或任何不动产之退让或弃权书。

　　28. Stamp duty chargeable in case of conveyance or transfer in contemplation of sale or subject to power of revocation etc.

　　预备出售或有权推翻之土地契约或转让文件

　　(1) Subject to this section, any instrument whereby property is conveyed or transferred to any person in contemplation of a sale of that property shall be treated as a conveyance or transfer operating as a voluntary disposition inter vivos of that property.

　　(2) If on a claim made to the Collector not later than 2 years after the making or execution of an instrument to which subsection (1) applies, it is shown to his satisfaction--

　　(a) that the sale in contemplation of which the instrument was made or executed has not taken place and the property has been re-conveyed or retransferred to the person from whom it was conveyed or transferred or to a person to whom his rights have been transmitted on death or bankruptcy; or

　　(b) that the sale has taken place for a consideration which is less than the value by reference to which stamp duty was paid in respect of the instrument by virtue of this section, the Collector shall repay the stamp duty paid by virtue of this section, in a case falling under paragraph (a), so far as it exceeds the stamp duty which would have been payable apart from this section and, in a case falling under paragraph (b), so far as it exceeds the stamp duty which would have been payable if the instrument had been stamped in accordance with subsection (1) in respect of a value equal to the consideration in question:

　　Provided that, in a case falling under the said paragraph (b), stamp duty shall not be repayable if it appears to the Collector that the circumstances are such that a conveyance or transfer on the sale in question would have been chargeable with stamp duty by virtue of section 27 (4).

　　等，其征收印花税办法

　　(1)除本条另有规定外，凡将预备出售之财产转让与任何人士之文件，应视作生前

　　自愿将该财产馈赠之土地契约或转让文件处理。

　　(2)凡于订立或签订第(1)款适用之文件后两年内向署长提出申请并能向其证明

　　

　　(a)订立或签订该文件时预算出售财产之举并未实现，而该财产已转回或授回转让

　　人或已转让与因其逝世或破产而取得其权益之人士;或

　　(b)该项财产经已出售，但其代价较该文件按照本条征收印花税时所根据之价值为

　　少者，如属(a)段所指之情况，而根据本条征收之印花税较根据其他条文规定本应征收者

　　为多，署长须将多缴之税发还;如属(b)段所指之情况，而根据本条所征收之印花税较

　　该文件根据第(1)款按相等于有关代价之价值加盖印花时所应征收者为多，则须将多缴

　　之税发还：但如属上述(b)段所指之情况，而署长认为有关该项售卖土地契约或转让文件应按照第27条第(4)款之规定征收印花税者，则毋须将已缴印花税发还。

　　(3) Subsections (1) and (2) shall apply whether or not an instrument conveys or transfers other property in addition to the property in contemplation of the sale of which it is made or executed, but those subsections shall not affect the stamp duty chargeable in respect of that other property.

　　(4) For the purposes of section 27 and this section, the value of property conveyed or transferred by an instrument chargeable with stamp duty in accordance with either of those provisions shall be determined without regard to –

　　(3)凡因将预备出售之财产转让而订立或签订之文件，不论其是否将其他财产一并转让或授与，本条第(1)款及第(2)款均适用之，惟就其他财产所应征收之印花税，则不受该两款规定所影响。

　　(4)为执行第27条及本条之规定起见，在决定根据上述任何一项规定征收印花税

　　之文件所转让或授与之财产之价值时毋须考虑下列各项

　　(a) any power (whether or not contained in the instrument) on the exercise of which the property, or any part of or any interest in the property, may be re-vested in the person from whom it was conveyed or transferred or in any person on his behalf;

　　(b) any annuity reserved out of the property or any part of it, or any life or other interest so reserved, being an interest which is subject to forfeiture, but if on a claim made to the Collector not later than 2 years after the making or execution of the instrument it is shown to his satisfaction that any such power as is mentioned in paragraph (a) has been exercised in relation to the property and the property or any property representing it has been re-conveyed or re-transferred in whole or in part in consequence of that exercise the Collector shall repay the stamp duty paid by virtue of this subsection, in a case where the whole of such property has been so re-conveyed or re- transferred, so far as it exceeds the stamp duty which would have been payable apart from this subsection and, in any other case, so far as it exceeds the stamp duty which would have been payable if the instrument had operated to convey or transfer only such property as is not so re-conveyed or re-transferred.

　　(a)任何可使该财产或其部分或该财产之任何权益再授回转让人或其代表之权力(

　　无论该权力是否记载于文件之内);

　　(b)由该财产或其任何部分保留之年金，或按照上述方法保留之终身或其他权益，

　　但该等年金或权益可被收回者;但如于订立或签订上述文件后两年内向署长提出申请，并

　　能向其证明已就有关财产行使(a)段所指之权力，而该财产或代表该财产之其他财产之

　　全部或部分亦因而获转回或授回，署长须将根据本款多缴之印花税发还;如全部财产经已

　　转回或授回而根据本款缴纳之印花税较按照本款以外之规定缴付者为多，须将多缴之税发

　　还;如属其他情形，而根据本款缴纳之印花税较该文件倘只将未经转回或授回之财产转让

　　或授与时所应缴纳者为多，则将多缴之税发还。

　　29. Certificate with respect to certain conveyances on sale

　　关于若干售卖土地契约之证明书

　　(1) References in head 1 (1) in the First Schedule to a conveyance on sale being certified at a particular amount mean that such conveyance on sale contains a statement certifying that the transaction effected by the instrument does not form part of a larger transaction or series of transactions in respect of which the amount or value, or aggregate amount or value, of the consideration exceeds that amount.

　　(2) In subsection (1) a reference to the amount or value of the consideration shall be construed

　　(a) in relation to stamp duty chargeable on a conveyance operating as a voluntary disposition inter vivos, as a reference to the value of the property conveyed;

　　(b) in relation to stamp duty chargeable on a lease or agreement for a lease, as a reference to the amount or value of the consideration in money, stock or security, other than rent.

　　(1)第一附表第一类第(1)项目提及售卖土地契约所涉及代价经已证明不超逾某

　　一数额时，指该售卖土地契约内载有陈述书，证明该文件所达成之交易并非属于一宗较大

　　或一系列交易之一部分，而此等交易之代价之数额或价值或合计数额或价值超逾所证明之

　　数额。

　　(2)在第(1)款内，凡有提及代价之数额或价值之处，应解释如下

　　(a)对属于生前自愿馈赠之土契约所应征收之印花税而言，指转让财产之价值;

　　(b)对租约或租约协议所应征收之印花税而言指除租金外，以金钱、证券或债券为

　　代价之数额或价值。

　　PART IIIA AGREEMENTS TO SELL IMMOVABLE PROPERTY

　　第ⅢA部 出售不动产协议

　　29A. Interpretation and application of Part III A第ⅢA部之释义与应用范围

　　(1) In this Part and the First Schedule--

　　"agreement for sale" means--

　　(a) an instrument in which a person contracts to sell or purchase immovable property;

　　(b) an instrument in which a person confers, or has conferred on him, an option or a right to purchase immovable property or a right of pre-emption in respect of immovable property, other than a specified option or right;

　　(c) an instrument, other than a mortgage or charge made in favour of a financial institution within the meaning of section 2 of the Inland Revenue Ordinance (Cap. 112), in which a person

　　(1)在本部与第一附表内

　　出售协议指

　　(a)任何人之买卖不动产所签订之文件;

　　(b)任何人之授与或被授与购买不动产之权利，或者不动产之优先购买权利，而非

　　其他规定之权利之文件;

　　(c)某文件，而非《税务条例》(第112章)第2条规定之以一金融机构为受益

　　者之抵押;在此文件中，任何人

　　(i) gives or is given a power of attorney expressed to be irrevocable and given to secure a proprietary interest of the donee of the power or the performance of an obligation owed to the donee, and giving the donee authority on behalf of the donor to sell or otherwise dispose of any interest of the donor in immovable property; or

　　(ii) grants or is granted an authority on behalf of the grantor to sell or otherwise dispose of any interest of the grantor in immovable property, and under which consideration for that authority moves from the grantee of the authority to the grantor;

　　(d) an instrument in which a declaration of trust in respect of immovable property is made, other than a declaration of trust under which no beneficial interest passes in the property subject to the declaration;

　　(e) an instrument which, if implemented, would be implemented by a conveyance on sale;

　　(i)给予或被给予一种不可撤销之代理人权力，来保障买主行使所赋予债权关系方面之所有权利益，代表卖主向买主授权，有出售和处理卖主不动产利益之权力;

　　(ii)让与或被让与代表让与者出售或处理让与者不动产利益之权力，这种权力之

　　代价把权力从受让者转给让与者。

　　(d)有关不动产之信托声明文件，而非一种按声明规定没有财产交割之信托声明;

　　(e)一个倘若执行，就涉及不动产转让契约出售之文件;

　　(f) an instrument which constitutes a memorandum, note, or other evidence of an unwritten sale agreement;

　　(g) an instrument in which a purchaser under an instrument referred to in this definition assigns any rights under the second-mentioned instrument in respect of immovable property;

　　(h) an instrument in which a purchaser under an instrument referred to in this definition makes a nomination or gives a direction that--

　　(i) transfers, or gives a power to transfer, any benefit, in respect of immovable property, of the purchaser under the second-mentioned instrument; or

　　(ii) authorizes another person to take a conveyance of immovable property that is subject to the second-mentioned instrument or to execute such a conveyance in favour of a third party, other than a nomination made, or a direction given, in favour of a person who is to be a trustee for the purchaser in respect of the property, or in favour of one, or more than one, person who is a parent, spouse or child of the purchaser (whether or not also in favour of the purchaser); "chargeable agreement for sale" means an agreement for sale chargeable with stamp duty under head 1 (1A) in the First Schedule;

　　"non-residential property" means immovable property which, under the

　　existing conditions of –

　　(f)一个有关非书面形式之出售协议文件，由备忘录、支票等证据组成;

　　(g)符合有关文件买主定义之任何人，根据该文件规定转让不动产之权利之文

　　件;

　　(h)符合有关文件买主定义之任何人指定或指示;

　　(i)转让或授权转让买主根据该文件规定之不动产利益之文件;

　　(ii)授权另一人根据该文件规定获得不动产转让契约，或者执行一项第三者受益

　　之如此转让之文件，而非指定或指示受益人为买主在财产方面之受托人，或一名或一名以

　　上受益人，他们是买主之父母、配偶或子女(受益人也不能是买主本人)。

　　应缴印花税之出售协议指按第一附件第一类第(1A)项规定，应缴纳印花税之

　　出售协议。

　　非住宅财产指不动产，

　　(a) a Crown lease or an agreement for a Crown lease;

　　(b) a deed of mutual covenant, within the meaning of section 2 of the Multi-storey Buildings (Owners Incorporation) Ordinance (Cap. 344);

　　(c) an occupation permit issued under section 21 of the Buildings Ordinance (Cap. 123); or

　　(d) any other instrument which the Collector is satisfied effectively restricts the permitted user of the property, may not be used, at any time during the term of the Crown lease in respect of the property or during the term of the Crown lease that has been agreed for in respect of the property (as is appropriate), wholly or partly for residential purposes;

　　"purchaser" includes any person who, under an agreement for sale or an unwritten sale agreement, --

　　(a)可由政府租赁，或签有政府租赁协议;

　　(b)属于《多层大厦(业主组织法团)条例》(第344章)第2条范围内之相互

　　赔偿损失之协议;

　　(c)按《建筑物条例》(第123章)第21条规定颁发之占有许可证;

　　(d)任何署长认可之有效限制财产之获准使用人之其他文件：

　　以上文件，在政府租赁该不动产，或同意政府租赁该不动产(正当租赁)期间之任何

　　时候，都不能全部或部分用作住宅之目的。

　　买主包括任何按照出售协议或不成文出售协议之人，他：

　　(a) contracts to purchase immovable property;

　　(b) acquires--

　　(i) immovable property;

　　(ii) an option or a right to purchase immovable property or a right of pre-emption in respect of immovable property, other than a specified option or right;

　　(iii) a power or authority to sell or otherwise dispose of any interest in immovable property;

　　(iv) any right or benefit in respect of immovable property of a purchaser under an agreement for sale or an unwritten sale agreement;

　　(v) a power to transfer any such right or benefit;

　　(vi) an authority to take a conveyance of immovable property that is subject to an agreement for sale or an unwritten sale agreement; or

　　(c) is named as a person in whose favour another person is authorized to execute a conveyance of immovable property;

　　"residential property" means immovable property other than non-residential property; "specified option or right" means an option or right to purchase, or aright of pre-emption, conferred

　　(a)签订了购买不动产契约;

　　(b)获得

　　(i)不动产;

　　(ii)购买不动产之权利或不动产之优先购买权，而非限定之权利;

　　(iii)出售或处理任何不动产利益之权力或权限;

　　(iv)另一买主按出售协议或不成文出售协议所拥有之不动产权利或利益;

　　(v)转让任何这种权利或利益之权力;

　　(vi)按照出售协议或不成文出售协议之规定，取得不动产转让契约之权限;或

　　(c)被指名为另一被授权人执行不动产转让契约之受益人。

　　住宅财产指非住宅财产之外之不动产。

　　特定选择权或权利指一种选择权或购买权或优先购买权，由：

　　(a) by a lessor on a lessee;

　　(b) in a lease, or an agreement for a lease, for a fixed term of not less than 3 years; and

　　(c) in respect of the property subject to the lease, and which is not exercisable within 3 years of the commencement of the lease or agreement for a lease, otherwise than by giving notice to exercise the option or right which notice does not expire within those 3

　　years; "unwritten sale agreement" means a contract, agreement, or statement not in the form of an instrument but of such a nature that, if it were in such a form, the instrument would constitute an agreement for sale;

　　(a)出租人授与承租人;

　　(b)在租赁或租赁协议中，不少于三年固定期限;

　　(c)租赁所规定之财产：

　　自租赁或租赁协议开始后三年内，不得行使这种选择权或权利。除非事先通知要行使

　　这一权利，而通知之有效期为三年。

　　不成文出售协议指非以书面形式之合同，协议或声明，但如同文件形式具有组成

　　出售协议之性质。

　　"vendor" includes any person who, under an agreement for sale or an unwritten sale agreement--

　　(a) contracts to sell immovable property;

　　(b) grants, confers, or transfers--

　　(i) immovable property;

　　(ii) an option or a right to purchase immovable property or a right of pre-emption in respect of immovable property, other than a specified option or right;

　　(iii) a power or authority to sell or otherwise dispose of any interest in immovable property;

　　(iv) any right or benefit in respect of immovable property that he has as a purchaser under an agreement for sale or an unwritten sale agreement;

　　(v) a power to transfer any such right or benefit;

　　(vi) an authority to take a conveyance of immovable property that is subject to an agreement for sale or an unwritten sale agreement; or

　　(c) authorizes another person to execute in favour of a third party a conveyance of immovable property that is subject to an agreement for sale or an unwritten sale agreement.

　　卖主包括按照出售协议或不成文出售协议之任何人，他

　　(a)签订了出售不动产契约，

　　(b)批准、授与或转让

　　(i)不动产;

　　(ii)购买不动产之选择权权利或不动产之优先购买权，而非特定选择权或权利;

　　(iii)出售或处理任何不动产利益之权力或权限;

　　(iv)他作为一买主，按照出售协议或不成文出售协议所拥有之不动产权利或利益

　　;

　　(v)转让任何这种权利之权力;

　　(vi)按照出售协议或不成文出售协议之规定，取得不动产转让契约之权限;

　　(c)指定另一人按照出售协议或不成文出售协议来执行受益人为第三者之不动产转

　　让契约。

　　(2) An agreement for sale and an unwritten sale agreement may be enforceable or unenforceable, absolute or conditional, formal or informal, temporary or permanent, provisional or non-provisional.

　　(3) An agreement for sale may consist of 2 or more instruments.

　　(4) For the purposes of this Part and head 1 (1A) in the First Schedule, an agreement for sale, an unwritten sale agreement and a conveyance on sale are made on the same terms as a previous agreement if, but only if, the agreement for sale, the unwritten sale agreement or the conveyance on sale (as the case may be) and the previous agreement--

　　(a) are made in respect of the same immovable property; and

　　(b) specify the same consideration for the conveyance on sale.

　　(5) Head 1 (1A) in the First Schedule does not apply to an agreement for sale in respect of non-residential property.

　　(2)出售协议或不成文出售协议可以是强制性的，也可以是非强制性的;可以是无

　　条件的，也可以是有条件的;可以是正式的，也可以是非正式的;可以是临时的，也可以

　　是永久的;可以是暂时的，也可以是非暂时的。

　　(3)一份出售协议可以包含2个或2个以上文件。

　　(4)为执行本部及第一附表第一类第(A)项而言，出售协议，不成文出售协议和

　　出售不动产转让契约应与前一个文件之条件一致，只要该出售协议，不成文出售协议，出

　　售不动产转让契约(如情况如此)和该前一个协议

　　(a)有关同一不动产;

　　(b)为不动产转让契约规定同样之代价。

　　(5)第一附表第一类第(1A)项不适用于非住宅财产之出售协议。

　　(6) This Part and head 1 (1A) in the First Schedule apply notwithstanding any provision in any other Part of this Ordinance.

　　(7) This Part and head 1 (1A) in the First Schedule do not apply to an agreement for sale or an unwritten sale agreement --

　　(a) made before; or

　　(b) that supersedes an agreement for sale or an unwritten sale agreement made between the same parties and on the same terms before, the commencement of the Stamp Duty (Amendment) Ordinance 1992 (8 of 1992).

　　(6)这一部分和第一附表第一类第(1A)项对该条例其他部分之规定实行否定。

　　(7)本部及第一附表第一类第(1A)项不适用于下列出售协议和不成文出售协议：

　　(a)以前签订的;或

　　(b)取代了以前由同样双方以同样之条件签订之另一出售协议或不成文出售协议，

　　而此后开始实施1992年《印花税(修订)条例》。

　　29B. Duty to execute agreement for sale签订出售协议之责任

　　(1) Each purchaser and vendor under an unwritten sale agreement or an agreement for sale shall, not later than 30 days after the relevant date, if he has not already done so, execute an agreement for sale containing the matters specified in subsection (5).

　　(2) Subsection (1) does not apply to a purchaser who, on the relevant date, does not know that the unwritten sale agreement or agreement for sale affects him.

　　(3) For the purposes of subsections (1) and (2), the relevant date means--

　　(a) in the case of an unwritten sale agreement, the date on which that agreement was made;

　　(b) in the case of an agreement for sale not preceded by an unwritten sale agreement, or an agreement for sale, made between the same parties and on the same terms, the date on which that agreement was made; and

　　(c) in the case of an agreement for sale preceded by one or more than one unwritten sale agreement, or agreement for sale, made between the same parties and on the same terms, the date on which the first of such agreements was made.

　　(4) If a person enters into an agreement for sale or an unwritten sale agreement as agent for a vendor or purchaser, the agent and the vendor or purchaser (as the case may be) are jointly and severally liable to comply with subsection (1).

　　(1)在不成文出售协议或出售协议下之买主和卖主应在有关日期后之30天之内，

　　如未曾按协议进行，签订包含第(5)款说明事项之出售协议。

　　(2)以上第(1)款不适用于在有关日期不知道不成文出售协议或出售协议与已有

　　关之买主。

　　(3)在以上第(1)、第(2)款中，有关日期指

　　(a)如是不成文出售协议，指协议签订日;

　　(b)如是前面没有不成文出售协议之出售协议，也没有由相同双方以相同之条件签

　　订之另一出售协议，指协议签订日;

　　(c)倘前面有一个或一个以上不成文出售协议之出售协议，或有另一个由相同之双

　　方以相同之条件签订之出售协议，指第一个协议签订日。

　　(4)倘某人作为买主或卖主之代理人介入了一项出售协议或不成文出售协议，代理

　　人和卖主或买主(如情况如此)应当共同及分别符合第(1)款中规定。

　　(5) The following matters are specified for the purposes of subsection (1)--

　　(a) the name and address of the vendor and of the purchaser of the immovable property;

　　(b) if the vendor or purchaser is an individual, his identification number;

　　(c) if the vendor or purchaser is not an individual but is registered under the Business Registration Ordinance (Cap. 310), the business registration number of the vendor or purchaser;

　　(d) the description and location of the immovable property;

　　(e) a statement as to whether the immovable property is residential property or non-residential property, within the meanings of section 29A (1);

　　(f) the date on which the agreement for sale was made;

　　(g) if the agreement for sale was preceded by an unwritten sale agreement, or an agreement for sale, made between the same parties and on the same terms, the date on which the first such agreement was made;

　　(5)就执行第(1)款而言，以下事项属予以指明

　　(a)有关不动产之卖主和买主之姓名、地址;

　　(b)如卖主或买主是个人，则要求提供身份证明号码;

　　(c)倘卖主或买主不是个人，但已根据《商业登记条例》(第310章)注册，则

　　要求提供卖主或买主之生意登记号码;

　　(d)不动产之描述及地点;

　　(e)按照第29A条第(1)款之规定，说明该不动产是住宅财产还是非住宅财产;

　　(f)出售协议签订之日期;

　　(g)如在出售协议前有不成文出售协议，或有另一由相同之双方以相同之条件签订

　　之出售协议，则以第一个协议日期为准;

　　(h) a statement as to whether or not a date has been agreed for a conveyance on sale pursuant to the agreement for sale and, if so, that date;

　　(i) a statement as to whether or not there is an agreed consideration for the conveyance on sale that is to, or may, take place pursuant to the agreement for sale and, if so, the amount or value of the consideration;

　　(j) the amount or value of any other consideration which each person executing the document knows has been paid or given, or has been agreed to be paid or given, to any person for or in connection with the agreement for sale or any conveyance on sale pursuant to that agreement (excluding legal expenses), together with the name, address, and the identification

　　number or business registration number of each person receiving or to receive such consideration, and a description of the benefit to which the consideration relates;

　　(k) if the purchaser has not executed the agreement, a statement as to whether or not, to the best of the knowledge of each person executing the agreement, the purchaser knew, at the time the agreement was made, that it affected him.

　　(h)说明根据出售协议是否有为准备或可能之不动产转让契约之出售而达成一致之

　　日期;如有，写出该日期;

　　(i)说明在出售协议之前是否有为准备或可能之不动产转让契约之出售而达成一致

　　价款;如有，该价款数量是多少。

　　(j)签订文件之每个人所知其他任何代价之数量或价值，根据该协议已付或已给，

　　或已经同意付出或给予任何与该出售协议或与任何不动产转让契约出售有关之人(不包括

　　合法费用);接受或拟接受这种代价之人姓名、地址、身份证明号码或生意注册号码;还

　　有与此代价有关之利益描述。

　　(k)如买主还未签订协议、说明，就每个签订协议之人士所知，买主是否知道在协

　　议签订时自己与协议有关。

　　(6) Any person required to execute an agreement for sale in accordance with subsection (1) who fails to do so is liable civilly to the Collector for the payment of any stamp duty chargeable on that agreement, which shall be deemed for the purposes of this subsection to be a chargeable agreement for sale, and any penalty payable under section 9; and if 2 or more persons fail to execute such an agreement each person is jointly and severally so liable.

　　(7) Any person liable, under subsection (6), to pay stamp duty chargeable on an agreement for sale may set off the amount (if any) of that stamp duty paid by him against any stamp duty payable by him in respect of a conveyance on sale made in pursuance of that agreement, within the meaning of section 29D (6) (d).

　　(6)按照第(1)款规定要求签订出售协议之人士，如未能签约，则应向署长缴纳民事欠款，应付该协议应缴纳之印花税，按照本条款，该出售协议被视为应缴印花税协议，并按第9条规定，应付罚款;如2人或2人以上未能签约，则每人应承担共同与分别之责任。

　　(7)按上述第(6)款之规定，任何应为出售协议缴纳印花税之人士可以用他已缴

　　付印花税之数量(如有的话)来抵销，按第29D条第(6)款(d)段之规定，他在执

　　行该协议时之不动产转让契约出售应缴纳之印花税。

　　(8) No action shall be brought by virtue of subsection (6) for the recovery of any stamp duty with respect to any instrument more than 6 years from the expiration of the time for stamping that instrument.

　　(9) Any person who with intent to defraud the Government fails to comply with subsection (1) commits an offence, but the Collector may, before the commencement of criminal proceedings, compound any such offence.

　　(8)第(6)款之效力不能为任何超过文件盖印失效期6年以上文件返还印花税而

　　提起诉讼。

　　(9)任何企图欺骗政府不遵守上述第(1)款规定之人士都视为犯罪，但署长在开

　　始刑事起诉前，可以和解处理这些犯罪行为。

　　(10) A failure by any person to comply with subsection (1) does not affect the validity or enforceability of an agreement for sale or unwritten sale agreement.

　　(11) In this section, "identification number" in relation to a person means--

　　(a) the number of any identity card issued to him under the Registration of Persons Ordinance (Cap. 177);

　　(b) if no such card has been issued to him, the number of any travel document, certificate of identity, or document of identity (within the meanings of section 2 (1) of the Immigration Ordinance (Cap. 115) issued to him;

　　(c) if no such document or certificate has been issued to him, the number of any other document that establishes his identity to the satisfaction of the Collector, but no such number is complete unless the relevant document is described.

　　(10)任何人不遵守上述第(1)款规定，并不影响出售协议或不成文出售协议之有效性或强制性。

　　(11)在本条中，与某人有关的身份证号码指：

　　(a)按照《人事登记条例》(第177章)发给该人士之身份证号码;

　　(b)如没有发给他这种身份证，任何旅行文件号码、身份证号码、或按《人民入境

　　条例》(第115章)第2条第(1)款之规定，发给该人士身份文件号码;

　　(c)如没有发给他上述文件或证明，则任何其他能证明他身份之文件号码，只要能

　　使署长认可，

　　但除非描述了有关文件，这种号码是不能完全生效的。

　　29C. Chargeable agreements for sale

　　(1) An agreement for sale to which head 1 (1A) in the First Schedule applies is chargeable with stamp duty even if the agreement is cancelled, annulled, or rescinded or is for any other reason not performed.

　　(2) An agreement for sale to which head 1 (1A) in the First Schedule applies is chargeable with stamp duty even if --

　　(a) it does not contain the matters specified in section 29B (5); or

　　(b) it has not been executed by all persons who are required by section 29B (1) to execute it,

　　or both, but the Collector may refuse to stamp a chargeable agreement for sale that does not contain those matters or has not been so executed.

　　29C.应缴纳印花税之出售协议

　　(1)第一附表第一类第(1A)项适用的出售协议应缴纳印花税，即使该协议已经

　　撤销，宣布无效或废除，或以其他任何理由而没有执行。

　　(2)第一附表第一类第(1A)项适用的出售协议应缴纳印花税，即使

　　(a)该协议不包含第29B条第(5)款说明的事项;

　　(b)该协议未被第29B条第(1)款要求的人签订，或上述(a)(b)同时存在。但署长可以拒绝盖印于不包含这些事项或未被签订的应付印花税之出售协议。

　　(3) For the avoidance of doubt, it is hereby declared that if --

　　(a) a chargeable agreement for sale is made in respect of immovable property; and

　　(b) another chargeable agreement for sale is made in respect of all or any part of the property (whether by the vendor or purchaser under the first-mentioned agreement, or both) before a conveyance on sale of the property or that part of the property is made in pursuance of the first-mentioned agreement, then (subject to the notes to head 1 (1A) in the First Schedule and to section 29F) each agreement is chargeable with stamp duty by reference to the consideration for the agreement.

　　(3)为避免引致疑问，特作如下声明，如果

　　(a)任何有关不动产出售协议均应缴纳印花税;

　　(b)(在执行第一次提到之出售协议时)不动产或部分不动产之转让契约出售之前，任何有关全部或部分该不动产之出售协议均应缴纳印花税(不论应由第一次提到之出售协议之卖主或买主，或由双方缴付) 那么(除非第一附表第一类第(1A)项和第29F条注释里另作规定)每一协议应为该协议的有关代价缴付印花税。

　　(4) The principle in subsection (3) applies, with necessary modifications, if there is a series of more than 2 chargeable agreements for sale in respect of the same, or any part of the same, immovable property; for example --

　　(a) if a purchaser under a chargeable agreement for sale makes a chargeable agreement for a subsale, and the sub-purchaser makes a further chargeable agreement for a sub-sale; or

　　(b) if a chargeable agreement for sale is cancelled and replaced by a chargeable agreement for sale made by the vendor and a second purchaser, and that other agreement is cancelled and replaced by a chargeable agreement for sale made by the vendor and a third purchaser, then (subject to the notes to head 1 (1A) in the First Schedule and to section 29F) each agreement is chargeable with stamp duty by reference to the consideration for the agreement.

　　(4)如果有关同样的或部分同样的不动产有2个以上的出售协议而作必要调整后，第(3)款所指之原则仍适用，例如

　　(a)如果一位买主将应付印花税之出售协议售出，此再次出售协议应付印花税;而

　　二手买主又将此协议再次出售，则这第三次出售协议还是应付印花税;或者

　　(b)如果卖主和第二位买主取消了一应付印花税的出售协议，代之以另一份应付印

　　花税的出售协议，而卖主和第三位买主又取消了第二份应付印花税的出售协议，代之以另

　　一份应付印花税的出售协议。

　　那么(除非第一附表第一类第(1A)项和第29F条注释里另作规定)，每一协议

　　都应为该协议的有关代价缴付印花税。

　　(5) If --如

　　(a) a chargeable agreement for sale is made in respect of immovable property; and

　　(b) another chargeable agreement for sale is made in respect of all or any part of the property (whether by the vendor or purchaser under the first-mentioned agreement, or both) before a conveyance on sale of the property or that part of the property is made in pursuance of the first-mentioned agreement; and

　　(c) under the second-mentioned agreement --

　　(i) the purchasers are a person named in the first-mentioned agreement as a purchaser and another person who is not so named; or

　　(ii) the purchaser is one, or the purchasers are some, (but not all) of the persons named in the first-mentioned agreement as the purchasers, the second-mentioned agreement shall be chargeable with stamp duty as if it were a conveyance on sale executed in pursuance of the first-mentioned agreement for sale and section 29D (4) or (5) (as is appropriate) shall

　　apply accordingly.

　　(a)一项应缴纳印花税之不动产出售协议签订了;

　　(b)在执行第一协议之过程中，一项该不动产或部分该不动产之转让契约出售之前

　　，有关该不动产的全部或部分又签订了另一应缴印花税之出售协议(不论是由第一个协议

　　之卖主或买主，或二者皆然)，

　　(c)在第二个出售协议下

　　(i)一个买主之姓名是第一出售协议之买主姓名，另一名买主不是;或者;

　　(ii)买主是第一出售协议之买主之一(或之几)，但不是全部，则第二个协议应

　　缴纳印花税，如该协议乃执行第一出售协议之过程中签订中的一项转让契约的出售;所以

　　，第29D条第(4)款或第(5)款之规定(合适的)将适用。

　　(6) If stamp duty has been paid in respect of a chargeable agreement for sale under which the vendor was unable to prove his title in accordance with the agreement and which was rescinded by the purchaser on that ground

　　(a) the Collector shall, subject to the production of such evidence, by statutory declaration or otherwise, as the Collector may require, make allowance for the stamp duty paid;

　　(b) section 51 applies to such an allowance as if it were an allowance for spoiled stamps made under Part VI; but

　　(c) this subsection shall only apply if --

　　(i) the application for allowance is made within 2 years after the agreement was rescinded; and

　　(ii) no legal proceeding (other than legal proceedings in which there falls to be determined the question whether the purchaser was so entitled to rescind the agreement) has been commenced in which the instrument could or would have been given or offered in evidence and, if the Collector so requires, the instrument is given up to be cancelled.

　　(6)如果有关一项不动产出售协议之印花税已缴付，而卖主不能提供与协议一致之产权书;在这种情况下买主废除了该协议

　　(a)只要出示署长要求之合法声明或其他证明，署长将对已付印花税实行减免;

　　(b)第51条适用这种减免，如系在第Ⅳ部中退换损坏之印花一样;但是

　　(c)这一款仅适用于，如果

　　(i)在协议废除后2年内申请减免者;

　　(ii)还没有开始法律诉讼(不是决定买主是否有权废除协议的法律诉讼)，在这

　　种诉讼中，文件可能会被交出来作为证据，如果署长要求，文件将被交出取消。

　　(7) Where a chargeable agreement for sale consists of 2 or more instruments, the principal instrument only shall be chargeable with stamp duty and the other instruments shall not be chargeable with stamp duty.

　　(8) For the purposes of this Ordinance, the consideration for an agreement for sale shall be deemed to be the aggregate of the amounts and values referred to in section 29B (5) (i) and (j).

　　(9) For the purpose of ascertaining the manner in which a chargeable agreement for sale is chargeable with stamp duty, sections 22, 23 and 24 shall operate as if any reference in those sections--

　　(a) to a conveyance on sale were a reference to a chargeable agreement for sale;

　　(b) to a transferee were a reference to the purchaser under a chargeable agreement for sale;

　　(c) to the property conveyed were a reference to the immovable property subject to a chargeable agreement for sale.

　　(7)如果应付印花税之出售协议包含2个或2个以上文件，只有主要文件应付印花

　　税，其他文件将不付印花税。

　　(8)在本条例中，出售协议之代价将被视为第29B条第(5)款(i)段和(j

　　)段中有关之数量和价值的总和。

　　(9)为确定应付印花税的出售协议缴付印花税之方式而言，下列情形之一者，第2

　　2，23和24条应当实行，一如在该条中提及者

　　亦然

　　(a)有关转让契约出售将被当作有关应付印花税之出售协议;

　　(b)有关承买人将被当作一项应付印花税之出售协议之买主;

　　(c)有关转让之财产将被当作按应付印花税之出售协议规定之不动产。

　　(10) Where under a chargeable agreement for sale --

　　(a) the exchange of any immovable property for any other immovable property; or

　　(b) the partition of an immovable property, is agreed to, and any consideration is paid or given, or agreed to be paid or given, for equality, the agreement for sale shall, subject to section 29F, be charged with the same stamp duty as a chargeable agreement for sale for the consideration, and with that stamp duty only.

　　(10)在一项应付印花税的出售协议下，如果，

　　(a)任何一不动产交换另一不动产;或者，

　　(b)瓜分一不动产

　　得到同意，并为公平瓜分付出了(或同意付出)代价，则除非第29F条另有规定;该出售协议应缴付与为代价而应付印花税的出售协议相同的印花税，而且只须付这一印花税。

　　29D. Conveyances on sale of residential property

　　(1) If a conveyance on sale of residential property is presented for stamping and the Collector has reason to believe --

　　(a) that a chargeable agreement for sale or an unwritten sale agreement that would, if it were in the form of an instrument, be a chargeable agreement for sale has been made in respect of all or any part of that property after it was vested in the vendor; and

　　(b) that, in respect of that agreement, section 29B (1) has not been complied with, or the agreement for sale has not been duly stamped or stamped under section 5(1) or 13 (2), the Collector may refuse to stamp the conveyance on sale.

　　29D.住宅财产转让契约之出售

　　(1)如提交一份出售之住宅财产转让契约申请盖印，署长有理由相信

　　(a)应付印花税之出售协议或者不成文出售协议，如以文件之形式，则应是一份卖

　　主授权之后，有关全部或部分该财产的应付印花税之出售协议。

　　(b)若该出售协议不符合第29B条第(1)款之规定，或没有适当加盖印花，或

　　没有按第5条第(1)款或第13条第(2)款规定加盖印花，

　　则署长可以拒绝在该出售住宅财产转让契约上盖印。

　　(2) Subject to subsection (3), where a conveyance on sale of residential property is executed in conformity with a chargeable agreement for sale and --

　　(a) the agreement for sale is duly stamped or stamped under section 5 (1) or 13 (2) (whether before or after the execution of the conveyance on sale), the conveyance on sale is chargeable with stamp duty of $100;

　　(b) the agreement for sale is not so stamped --

　　(i) the conveyance on sale is chargeable with stamp duty under head 1 (1) in the First Schedule;

　　(ii) for the purpose of calculating the time for stamping the conveyance on sale, the conveyance shall be deemed to have been executed on the date that the agreement for sale was made or, if the agreement for sale was preceded by an agreement for sale, or an unwritten sale agreement, made between the same parties and on the same terms, the date when the first such agreement was made; and

　　(iii) the agreement for sale is chargeable with stamp duty of $100.

　　(2)除非第(3)款另作规定，如与应付印花税之出售协议一致的一项住宅财产转让契约出售签订了，

　　(a)而该出售协议加盖了适当印章或按第5条第(1)款或第13条第(2)款之

　　规定交付了印花税(不论是在该转让契约出售签订之前或之后)，该项转让契约出售应付

　　印花税100元。

　　(b)如出售协议未付印花税，则

　　(i)该转让契约出售应按第一附表第一类第(1)项缴付印花税;

　　(ii)为了计算该转让契约出售之盖印时间，该转让契约出售将被视作是在出售协

　　议签订那一天签订的;或者，如果在出售协议之前还有一出售协议或一不成文出售协议，

　　以同样的双方和同样的条件签订，则该转让契约出售将被视作是在第一个出售协议签订那

　　天签订的;

　　(iii)该出售协议应缴付印花税100元。

　　(3) Where a conveyance on sale of residential property is executed in conformity with 2 or more agreements for sale, each relating to different parts of the residential property, and one or more of those agreements is a chargeable agreement for sale, then --

　　(a) if each of the chargeable agreements for sale is duly stamped or stamped under section 5 (1) or 13 (2) (whether before or after the execution of the conveyance on sale), the conveyance on sale is chargeable with stamp duty under head 1 (1) in the First Schedule, less the total amount of stamp duty (excluding any penalty) paid or assessed to be payable in respect of those agreements for sale;

　　(b) if any of the chargeable agreements for sale is not duly stamped or stamped under section 5 (1) or 13 (2), the conveyance on sale shall not be stamped except by the Collector upon payment of the stamp duty payable in respect of the conveyance under head 1 (1) in the First Schedule, and any penalty payable in respect of that agreement for sale under section 9, less the total amount of stamp duty paid or assessed to be payable in respect of any of the other chargeable agreements for sale;

　　(3)如果一住宅财产转让契约出售的签订与2个或2个以上的出售协议一致;每个出售协议涉及该住宅财产的不同部分，而一个或多个这种协议是应付印花税的出售协议，

　　则

　　(a)如每个应付印花税之出售协议都加盖了合适印花或按照第5条第(1)款或第

　　13条第(2)款的规定缴付了印花税(无论是在该转让契约出售签订之前或之后)，该

　　转让契约出售应该按第一附表第一类第(1)项缴付印花税，不算有关出售协议已付或评

　　定应付印花税的总额;

　　(b)如果应付印花税的出售协议没有加盖合适的印花或按照第5条第(1)款或第

　　13条第(2)款的规定缴付印花税，署长将不给该转让契约出售加盖印花，除开按第一

　　附表第一类第(1)项规定，有关转让契约应付的印花税款和按第9条规定有关出售协议

　　应付的罚款，不算有关其他出售协议已付或评定应付印花税的总额。

　　(c) if the conveyance on sale is duly stamped or stamped under section 5 (1) or 13 (2) before each of the chargeable agreements for sale is duly stamped, any unstamped chargeable agreement for sale is chargeable with stamp duty of $100, any chargeable agreement for sale that has been assessed remains chargeable with the amount of the stamp duty assessed, and any chargeable agreement for sale that has been stamped under section 13 (2) but not assessed ceases to be chargeable with any further stamp duty.

　　(c)如果该转让契约出售在每一个应付印花税之出售协议加盖适当印花前已适当加盖印花或按照第5条第(1)款或第13条第(2)款之规定缴付了印花税，任何应付而未付印花税之出售协议应付印花税100元;任何经评定应付印花税之出售协议保持评定之应缴付印花税款;任何按照第13条第(2)款规定加盖了印花但还未评定的应付印花税之出售协议，停止缴付更多的印花税。

　　(4) Where a conveyance on sale of residential property is executed in pursuance of a chargeable agreement for sale and is in favour of a person named in the agreement as the purchaser and another person who is not so named, then --

　　(a) if the agreement for sale is duly stamped or stamped under section 5 (1) or 13 (2) (whether before or after the execution of the conveyance on sale), the conveyance on sale is chargeable with stamp duty under head 1 (1) in the First Schedule by reference to the consideration for the conveyance, less a fraction of the stamp duty representing the proportion of the residential property that is vested in the person named in the agreement as the purchaser; and for the purposes of this subsection, joint tenants shall be treated as having equal undivided shares in the property;

　　(b) if the agreement for sale is not so stamped --

　　(i) the conveyance on sale is chargeable with stamp duty under head 1 (1) in the First Schedule;

　　(ii) subsection (2) (b)

　　(ii) applies; and

　　(iii) if the conveyance on sale is duly stamped, or stamped under section 5 (1) or 13 (2), before the agreement for sale is stamped, the agreement for sale is chargeable with stamp duty of $100.

　　(4)如果在执行一出售协议过程中签订了一住宅财产转让契约出售，受益者为出售协议中的买主姓名，而另一受益者未指明，那么

　　(a)如果该出售协议已经合适加盖印花或按照第5条第(1)款或第13条第(2

　　)款之规定缴付了印花税(无论是在该转让契约出售签订之前还是之后)，该转让契约出

　　售应按第一附表第一类第(1)项的规定为转让之代价交纳印花税，不算协议中授权给买

　　主的那一部分住宅财产的印花税;在这一款中，联合的承租人应被对待为享有该财产之平

　　等的不可分割之份额。

　　(b)如果该出售协议没有如上所述加盖印花

　　(i)则该转让契约出售应按第一附表第一类第(1)项之规定，缴付印花税;

　　(ii)上述第(2)款(b)段(ii)项适用;

　　(iii)如果该转让契约出售在出售协议盖印前，已经合适加盖印花或按照第5条

　　第(1)款或第13条第(2)款之规定加盖了印花，那么，该出售协议应缴付印花税1

　　00元。

　　(5) Where a conveyance on sale of residential property is executed in pursuance of a chargeable agreement for sale and is in favour of one or some (but not all) of the persons named in the agreement as the purchaser or purchasers, then --

　　(a) if the agreement for sale is duly stamped, or stamped under section 5 (1) or 13 (2) (whether before or after the execution of the conveyance on sale), the conveyance on sale is chargeable with stamp duty under head 1 (1) in the First Schedule by reference to the consideration for the conveyance, less a fraction of the stamp duty representing the proportion of the residential property that, according to the agreement for sale, was to be conveyed to the person or persons in whose favour the conveyance on sale was executed; and for the purposes of this subsection, an agreement that provides for a conveyance to purchasers as joint tenants shall be treated as an agreement to convey the property to those purchasers in equal undivided shares;

　　(b) if the agreement for sale is not so stamped --

　　(i) the conveyance on sale is chargeable with stamp duty under head 1 (1) in the First Schedule;

　　(ii) subsection (2) (b) (ii) applies; and

　　(iii) if the conveyance on sale is duly stamped, or stamped under section 5 (1) or 13 (2), before the agreement for sale is stamped, the agreement for sale is chargeable with stamp duty of $100.

　　(5)如果在执行一应付印花税之出售协议时签订了一住宅财产转让出售，受益者为

　　协议中指名的一个或几个(但不是全部)买主，那么

　　(a)如果该出售协议已经合适加盖印花或按照第5条第(1)款或第13条第(2)款之规定缴付了印花税(无论是在该转让契约出售签订之前还是之后)，该转让契约出售应按第一附表第一类第(1)项之规定为转让之代价交纳印花税，不算按照该出售协议，转让给一个或几个受益者的那部分住宅财产的印花税;在这一款中，将转让契约提供给作为联合承租人的买主的协议应被视为将财产转让给享有平等不可分割份额之买主的协议;

　　(b)如果该出售协议没有如上所述加盖印花

　　(i)则该转让契约出售应按第一附表第一类(1)之规定缴纳印花税;

　　(ii)上述第(2)款(b)段(ii)项适用;

　　(iii)如果该转让契约出售在出售协议盖印前已经合适加盖印花或按照第5条第

　　(1)款或第13条第(2)款之规定加盖了印花，那么，该出售协议应缴付印花税10

　　0元，