香港印花税条例（中英文翻译模板 第三部分）

　　(6) For the purposes of this section --

　　(a) a conveyance on sale shall be deemed to be a conveyance on sale of residential property unless it contains a statement certifying that the immovable property subject to the conveyance is non-residential property within the meaning of section 29A (1);

　　(b) a conveyance on sale that contains such a statement may be shown to be a conveyance on sale of residential property;

　　(c) a conveyance on sale is not executed in conformity with an agreement for sale unless the conveyance on sale--

　　(i) is of the whole or part of the immovable property subject to the agreement for sale; and

　　(ii) is in favour of the person or all persons named in the agreement for sale as the purchaser or purchasers and no other person; but, for the purpose of this paragraph, a person and a parent, spouse or child of that person shall be treated as the same person;

　　(d) a conveyance on sale is not executed in pursuance of an agreement for sale unless the conveyance on sale is of the whole or part of the immovable property subject to the agreement for sale and is not executed in conformity with the agreement for sale;

　　(e) a reference in subsection (3) to an agreement for sale includes a reference to an agreement for sale made before the commencement of the Stamp Duty (Amendment) Ordinance 1992(8 of 1992).

　　(6)在本条中

　　(a)契约转让出售应被视为住宅财产之契约转让出售，除非包含了一声明，证明在

　　该契约转让中的住宅财产是属于第29A条第(1)款中描述的非住宅财产;

　　(b)包含了上述声明的契约转让出售可以出示为住宅财产的转让契约出售;

　　(c)一契约转让出售将被视为与出售协议不一致，除非该契约转让出售

　　(i)除非出售协议另作规定，涉及全部或部分不动产;

　　(ii)受益者为出售协议中指名的一个或几个买主，而无他人;但在本段中，该人

　　士，其父母，配偶或子女将被视为同一人;

　　(d)在执行一出售协议中，一契约转让出售将被视为没有签订，除非该转让涉及全

　　部或部分不动产，如该协议没有另作说明的话;除非该转让与出售协议一致;

　　(e)在第(3)款中，出售协议所指范围包含了1992年《印花税(修订)条例

　　》实施之前的出售协议。

　　29E. Section 26 inapplicable to certain agreements

　　Section 26 does not apply to any contract or agreement for the sale of an equitable estate or interest in immovable property that is --

　　(a) a chargeable agreement for sale; or

　　(b) an unwritten sale agreement which would, if it were in the form of an instrument, be a chargeable agreement for sale.

　　29F. Voluntary chargeable agreements for sale

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

　　(2) A chargeable agreement for sale operating as a voluntary agreement inter vivos is not duly stamped unless the Collector has stamped the instrument under section 13 (3) (b).

　　29E.第26条所不适用的若干协议

　　第26条不适用于任何有关不动产在衡平法上的财产利益之合同或出售协议，如

　　(a)是一份应缴付印花税之出售协议;或者：

　　(b)是一份不成文出售协议，如果写成文件形式，就是一份应缴付印花税之出售协

　　议。

　　29F.自愿馈赠之应征税出售协议

　　(1)任何作为生前馈赠之应付印花税的出售协议都应作为应付印花税之出售协议缴

　　付印花税，除非该协议另作规定，以该不动产之价值来代替协议代价之数额或价值。

　　(2)任何作为生前馈赠之应付印花税的出售协议将被视作未加盖适当印花，除非署

　　长按照第13条第(3)款(b)段之规定给该文件加盖了印花。

　　(3) Any chargeable agreement for sale (not being an agreement 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 chargeable agreement for sale operating as a voluntary agreement inter vivos, and (except where marriage is the consideration) the consideration for any agreement for sale shall not for this purpose be deemed to be valuable consideration where --

　　(a) the amount of the consideration is not ascertained at the time of the agreement; or

　　(b) the Collector is of opinion that by reason of the inadequacy of the amount or value of the consideration paid or to be paid or other circumstances the agreement for sale confers a substantial benefit on the purchaser.

　　(4) Nothing in this section shall apply to a chargeable agreement for sale made for nominal consideration for the purpose of securing the repayment of an advance or loan, and this subsection shall have effect notwithstanding that the circumstances exempting the agreement from charge under this section are not set forth in the agreement.

　　2(3)任何应付印花税之出售协议(不是以买主、对土地有他物权者或其他出于诚意而得到有价约因之人士为受益人的协议)，在本条例中将被视为生前馈赠之应付印花税的出售协议(除了以婚姻为代价者)，任何出售协议之代价在本条例内将不被视作有价约因，如果

　　(a)代价之数额在签订协议时不确定;

　　(b)署长认为，因付与或准备付与之代价或其他事项之数额或价值不合适，该出售

　　协议授与买主实质利益。

　　(4)本条将不适用于为了名义上之代价和获取预付款或贷款之偿付而签订之应付印

　　花税之出售协议。本款将具有否定效力：在本条下免交印花税之协议的情况没有在协议中

　　阐明。

　　9G. Certificate with reference to certain agreements for sale

　　(1) References in head 1 (1A) in the First Schedule to an agreement for sale being certified at a particular amount mean that such agreement for sale contains a statement certifying that the transaction agreed to, or 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 in relation to stamp duty chargeable on a chargeable agreement for sale operating as a voluntary agreement inter vivos as a reference to the value of the immovable property subject to the agreement.

　　29G.有关若干出售协议之证明书

　　(1)第一附表第一类第(1A)项有关证明出售协议之特定数额，指该出售协

　　议包含一声明，证明该文件同意或使之生效的交易并不构成超过协议数额的代价的数额或

　　价值，或数额或价值总和，一笔更大交易或一系列交易的一部分。

　　(2)在第(1)款中，有关代价之数额或价值，除非在协议中另作规定，将不被视

　　为作为不动产价值生前馈赠之出售协议之应付之印花税。

　　29H. Exemptions and relief

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

　　(a) made in favour of the Crown or an incorporated public officer within the meaning of section 38;

　　(b) of exempted premises under which agreement the purchaser is an exempted person, within the meaning of section 38; (Amended 40 of 1992 s.3)

　　(c) to which the Hong Kong Housing Authority or a person nominated by the Hong Kong Housing Authority is a party; or

　　(d) which is made with the consent of the Hong Kong Housing Authority.

　　29H.豁免及宽免

　　(1)本部和第一附表不适用于以下出售协议或不成文出售协议

　　(a)受益者为第38条所指的政府或具有法人资格的公务员;

　　(b)在该协议下的免税房产之买主是第38条所指的免税人士;

　　(c)在该协议中，香港房屋委员会或由其提名的某人为一方;或者

　　(d)该协议是在香港房屋委员会同意下签订的

　　(2) Section 43 (1) applies to a chargeable agreement for sale in the same manner as it applies to a conveyance on sale.

　　(3) If a conveyance on sale executed in conformity with a chargeable agreement for sale (within the meaning of section 29D (6) (c)) would not, by virtue of section 45, be chargeable with stamp duty under head 1 (1) in the First Schedule --

　　(a) the agreement for sale is not chargeable with stamp duty under head 1 (1A) in the First Schedule; and

　　(b) section 45 (3) and (5A) applies to the agreement for sale in the same manner as it applies to a conveyance on sale.

　　(2)第43条第(1)款适用于应付印花税之出售协议，如同适用于转让契约出售一样。

　　(3)如一转让契约出售之签订与以下应付印花税之出售协议一致(符合第29D条

　　第(6)款(c)段规定)，按第45条之规定，该转让契约出售可不支付第一附表第一

　　类第(1)项下应付的印花税

　　(a)该出售协议不支付第一附表第一类第(1)项下应付的印花税;

　　(b)第45条第(3)款和第5A条适用于该出售协议，如同适用于转让契约出售

　　一样。

　　29I. Expiration of this Part and head 1 (1A) in First Schedule

　　(1) This Part and head 1 (1A) in the First Schedule shall expire at midnight on 31 December 1993.

　　(2) The Legislative Council may by resolution amend subsection (1) by substituting for the date specified in that subsection such date as may be specified in the resolution.

　　(3) When this Part and head 1 (1A) in the First Schedule expire, the following provisions shall also expire --

　　(a) in section 15 (3) (a), the words, "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)";

　　29I.本部及第一附表第一类第(1A)项之适用期限

　　(1)本部及第一附表第一类第(1A)项将于1993年12月31日24时到期。

　　(2)立法局可以作出决定修正上述第一款，以决定中确定的日期来替代第一款中确

　　定的日期。

　　(3)当本部及第一附表第一类第(1A)项到期时，下列条款也将到期

　　(a)在第15条第(3)款(a)段中的如下文字：是一出售协议，包括一声明，其大意是按第29A条第(1)款该出售协议涉及非住宅财产;

　　(b) in the First Schedule, in the square brackets alongside "FIRST SCHEDULE", the section numbers "29A, 29C, 29D, 29G, 29H, 29I,";

　　(c) the words "AGREEMENT FOR SALE and section 29E, and" in the item relating to an Agreement or Contract for Sale of equitable interest, in head 1 in the First Schedule;

　　(d) Note 5 to head 1 (1) in the First Schedule;

　　(e) the words "Voluntary Chargeable Agreements for Sale-see section 29F" at the end of head 1 in the First Schedule.

　　(4) Where, after the expiration of this Part and head 1 (1A) in the First Schedule, a conveyance on sale of residential property is made in pursuance of a chargeable agreement for sale made before that expiration, section 29D shall apply notwithstanding that expiration.

　　(Part III A added 8 of 1992 s. 4)

　　(b)在第一附表中，在第一附表旁的方括弧中的下列条号第29A、29C

　　、29D、29G、29H、29I条;

　　(c)在第一附表第一类中，有关在衡平法上的财产利益之合同或出售协议的条目中

　　的下列文字：出售协议和第29E条，及;

　　(d)第一附表第一类第(1)项的注释5;

　　(e)在第一附表第一类结束处的下列文字：有自愿让与之应征税出售协议见

　　第29F条。

　　(4)在本部和第一附表第一类第(1A)项到期以后，如果在执行一出售协议中签

　　订了一住宅财产转让契约出售，第29D条将适用，而否定上述到期规定。

　　PART IV UNIT TRUSTS第Ⅳ部 单位信托

　　30. Interpretation of Part IV第Ⅳ部之释义

　　(1) (Omitted as spent) (因失效而略去)

　　(2) In this Part -- 在本部内

　　"certificate to bearer", in relation to a unit under a unit trust scheme, means a document by the delivery of which the unit can be transferred; "trust instrument", in relation to a unit trust scheme, means the trust deed or other instrument (whether under seal or not) creating or recording the trusts by virtue of which persons are to participate in such scheme; "trust property", in relation to a unit trust scheme, means property subject to the trusts of the trust instrument; "unit", in relation to a unit trust scheme, means a right or interest (whether described as a unit, as a sub-unit or otherwise) of a beneficiary under the trust instrument; "unit trust scheme" means any arrangements made for the purpose, or having the effect, of providing, for persons having funds available for investment, facilities for the participation by them, as beneficiaries under a trust, in any profits or income arising from the acquisition, holding, management or disposal of any property whatsoever.

　　持有人证书一词，就单位信托计划之单位而言，指有关文件，其交付可将单位转

　　让者;

　　信托文件一词，就单位信托计划而言，指设立或记录有关信托之信托契约或其他

　　文件(不论盖章与否)而任何人士凭此契约或文件得以参予该计划者;

　　信托资产一词，就单位信托计划而言，指由信托文件所载信托管理之资产;

　　单位一词，就单位信托计划而言，指受益人根据信托文件所享有之权利或权益(

　　不论称其为单位、分单位或其他亦然);

　　单位信托计划一词，指任何计划，其目的或作用系为拥有投资资金之人士提供便

　　利，使其能以信托受益人身份获享该信托从购置、持有、管理或处置任何资产而取得之利

　　益或入息者。

　　(3) Where a person authorizes or requires the trustees or managers under a unit trust scheme to treat him as no longer interested in a unit under that scheme and authorizes or requires them to treat another person as entitled to that unit, he shall be deemed for the purposes of this Ordinance to transfer that unit, and any instrument whereby he gives the authority or makes the requirement or any other instrument expressed to be substituted therefor by the managers with the approval of the Collector shall be deemed for those purposes to be a transfer operating as a voluntary disposition inter vivos under section 27 (4) or a transfer by way of sale falling within head 2 (4) in the First Schedule according to the nature of the transaction as between him and the person whom he authorizes or requires the trustees or managers to treat as entitled to the unit. (Amended 77 of 1981 s. 7)

　　(3)倘任何人士授权或要求单位信托计划受托人或经理视其为不再享有该计划之单位，并授权或要求彼等视另一人为享有该单位者，则为执行本条例之规定起见，该人应视为将该单位转让;此外，为达致上述目的起见，该人作出该项授权或要求所用之文件，或获署长批准而由经理指明为取代上述文件之其他文件，应按照该人与其授权或要求受托人或经理视为享有有关单位之人士进行交易之性质，而视为第27条第(4)款所指之生前自愿馈赠之转让文件，或第一附表第二类第(4)项目所述之售卖形式转让文件。

　　(4) Where a person authorizes or requires the trustees or managers under a unit trust scheme to treat him as no longer interested in a unit under that scheme and does not authorize or require them to treat another person as entitled to that unit, he shall be deemed for the purposes of this Ordinance to transfer that unit to the managers by way of sale, and any instrument whereby he gives the authority or makes the requirement or any other instrument expressed to be substituted therefor by the managers with the approval of the Collector shall be deemed for those purposes to be a transfer falling within head 2 (4) in the First Schedule. (Amended 77 of 1981 s. 7)

　　(4)倘任何人士授权或要求单位信托计划受托人或经理视其为不再享有该计划之单位，但并无授权或要求彼等视另一人为享有该单位之人士者，则为执行本条例之规定起见，该人应视为以售卖方式将该单位让予经理;此外，为达致上述目的起见，该人作出该项授权或要求所用之文件，或获署长批准而由经理指明为取代上述文件之其他文件，应视为第一附表第二类第(4)项目所述之转让文件。

　　(5) Where the managers under a unit trust scheme authorize or require the trustees under that scheme to treat a person as entitled to a unit thereunder and their power so to do arises from a previous transfer to them of that unit or some other unit, they shall be deemed for the purposes of this Ordinance to transfer the first-mentioned unit to that

　　person by way of sale, and any instrument whereby they give the authority or makes the requirement or any other instrument expressed to be substituted therefor by the managers with the approval of the Collector shall be deemed for those purposes to be a transfer falling within head 2 (4) in the First Schedule; but this subsection does not apply to anything done by the managers for the purpose merely of recognizing or giving effect to a transmission of a unit by operation of law. (Amended 77 of 1981 s. 7)

　　(5)倘单位信托计划经理授权或要求该计划之受托人视某人为享有该计划之单位之人士，而该经理乃因先前获让予该单位或其他单位而取得该项权力者，则为执行本条例之规定起见，该经理应视为以售卖方式将第一次提及之单位让予该人;此外，为达致上述目的起见，该经理作出该项授权或要求所用之文件，或获署长批准而由经理指明为取代上述文件之其他文件，应视为第一附表第二类第(4)项目所述之转让文件;但如经理之所为仅属对因法律运作而转移之单位加以认可或使其生效者，本款即不适用。

　　31. Duty of trustees and managers to keep records

　　(1) The trustees of a unit trust scheme shall keep a record showing the number of units under the scheme representing the trust property, and from time to time as soon as any change occurs in the amount of such property they shall enter in the record the alteration in the number consequential on such change.

　　(2) The managers of a unit trust scheme shall keep a record showing –

　　(a) the number of units to which they become entitled in consequence of any addition to the trust property and the date on which they become so entitled; and

　　(b) where any units are extinguished, the number of units extinguished and the date of extinction.

　　31.受托人与经理设置记录之责任

　　(1)单位信托计划受托人应设置记录册，记载在该计划下代表信托资产之单位数目，并须不时于该资产数额有所变更时，尽速将因此举而有所变更之单位数目记入册内。

　　(2)单位信托计划经理应设置记录册，记载下列资料

　　(a)信托资产增加后，其享有单位之数目，及享有日期;及

　　(b)如单位遭取消，取消之单位数目及取消日期。

　　32. Numbering and preservation of certificates and instruments of transfer

　　(1) Every registered certificate and every certificate to bearer in respect of units under a unit trust scheme shall before issue be given a serial number by the trustees of the scheme and, when surrendered by the holder, shall be preserved by the trustees in such a manner as to enable reference to be made readily thereto.

　　(2) Every instrument of transfer in respect of units under a unit trust scheme shall, when delivered to the trustees of the scheme, be preserved by the trustees in such a manner as to enable reference to be made readily thereto.

　　32.证书及转让文件之编号与保存

　　(1)单位信托计划之注册单位证书及单位持有人证书，在签发前应由该计划之受托

　　人一一予以编号，并于持有人退回时，由受托人以方便翻查有关证书之方式予以保存。

　　2)单位信托计划单位之转让文件，在送交该计划之受托人时，应由受托人以方便翻查有关文件之方式予以保存。

　　33. Register of holders of registered units

　　The trustees of a unit trust scheme shall keep a register of the holders of registered units under the scheme and shall enter therein the following particulars --

　　(a) the name and address of each person who holds any units under the scheme, the serial number of the certificate or certificates representing the units held by each such person and the number of units to which each such certificate relates;

　　(b) the date or dates on which each such person became the holder of any units and the number of units of which he became the holder on each such date, and --

　　(i) where he became the holder by virtue of an instrument of transfer, or in consequence of the surrender of a certificate to bearer, a sufficient reference to enable the instrument or certificate to be readily produced;

　　(ii) where he became entitled to the units by operation of law, particulars of the name of the person from whom the right to such units was transmitted to him, and of the circumstances in which it was so transmitted or a sufficient reference to some other record kept by the trustees containing those particulars;

　　33.注册单位持有人登记册

　　单位信托计划之受托人应设置注册单位持有人之登记册，并应将下述资料记入册内

　　(a)持有单位信托计划单位之每一人士之姓名及地址、代表每人所持单位之每张证

　　书之编号，以及每张证书所涉及之单位数目;

　　(b)各有关人士成为单位持有人之日期，及其在各有关日期成为有关单位持有人所

　　持单位数目;此外，

　　(i)如该人凭转让文件或因持有人证书之退回而成为持有人者，则应记录足够之参

　　考资料，以方便翻查有关之文件或证书;

　　(ii)如该人因法律运作而享有有关单位，则应记录将单位所有权让予该人之转让

　　人姓名及有关该项转让之实际情况，或记录足够之参考资料，以方便翻查受托人所保存载

　　有该等资料之其他记录;

　　(c) Where any person has ceased to hold any units, the date or dates at which he ceased to hold them, and-

　　(i) where he so ceased by virtue of an instrument of transfer, or in consequence of the issue of a certificate to bearer, a sufficient reference to the instrument of transfer to enable it to be readily produced or, as the case may be, a note of the serial number of the certificate to bearer;

　　(ii) where his right to any units has been transmitted to another person b operation of law, particulars of the name of that person, and of the circumstances in which it was so transmitted, or a sufficient reference to some other record kept by the trustees containing those particulars.

　　(c)倘任何人士不复持有任何单位，其停止持有该单位之日期;此外

　　(i)如该人凭转让文件或因持有人证书之签发而不复持有有关单位者，则应记录足

　　够之参考资料，以方便翻查该转让文件，或记录该持有人证书之编号;

　　(ii)如该人之单位所有权因法律运作而转让予另一人，则应记录后者之姓名及有

　　关该项转让之实际情况，或记录足够之参考资料，以方便翻查受托人所保存载有该等资料

　　之其他记录。

　　34. Register of certificates to bearer

　　(1) Where any units under a unit trust scheme are represented by a certificate to bearer, the trustees of the scheme shall enter in a separate part of the register referred to in section 33, or in a separate register, the following particulars --

　　(a) the fact of the issue of the certificate and the serial number of the certificate;

　　(b) the number of units included in the certificate; and

　　(c) the date of the issue of the certificate.

　　(2) Upon the surrender and cancellation of any certificate to bearer, a note of the date of surrender shall be added to the entry.

　　34.持有人证书登记册

　　(1)倘单位信托计划之单位系以持有人证书表示者，则该计划之受托人须将下列详

　　情记入第33条所提及之登记册内之独立部分或另一独立登记册之内

　　(a)证书签发一事及证书编号;

　　(b)证书所包括之单位数目;及

　　(c)证书签发日期。

　　(2)倘持有人证书经已交回取消者，则须将交回日期加入上述登记资料之内。

　　35. Form and period of preservation of records

　　(1) Registers or records required under this Part may be kept by recording the matters in question -

　　(a) in bound books or any other legible form; or

　　(b) otherwise than in a legible form so long as the recording is capable of being reproduced in a legible form, but where any such register or record is kept otherwise than by making entries in a bound book, adequate precautions shall be taken for guarding against falsification and facilitating its discovery.

　　(2) Unless the register kept under section 33 is in such a form as to constitute in itself an index, the trustees of the scheme shall keep in a convenient form an index of the names of the holders.

　　(3) The registers, statements and other records and documents referred to in this Part shall be preserved during the life of the trust scheme and for a period of not less than 1 year thereafter, but nothing in this Part shall require instruments of transfer or registered certificates or certificates to bearer to be preserved for a period exceeding 6 years from the date on which they were finally delivered to the trustees of the scheme.

　　35.记录之形式及须保留之期限

　　(1)根据本部规定设置登记册或记录时，可

　　(a)用钉装之簿册或以清晰易读之形式;或

　　(b)以上述形式以外之其他形式(惟其所记录者必须可还原为清晰易读之记录)，

　　将有关之事项记录;但如登记册或记录并非以在钉装簿册内记录之方法设置者，则须

　　采取足够之措施，以防止伪造及使其易于察觉。

　　(2)除非根据第33条之规定所设置之登记册，其形式已具索引者，否则有关计划

　　之受托人须以方便之形式，设置单位持有人姓名索引。

　　(3)凡本部提及之登记册、结单及其他记录及文件，均须于信托计划存在期间及其

　　后不少于1年之时间内，予以保存;惟本部并无规定转让文件或注册单位证书或持有人证

　　书于最后交付该计划之受托人之日起计，须予保存超过6年者。

　　36. Restriction on registration of transfer of units单位转让登记之限制

　　Notwithstanding anything in the trust instrument of a unit trust scheme, the trustees or managers under the scheme shall not register a transfer of units thereunder unless an instrument of transfer of units thereunder unless an instrument of transfer has been delivered to them; but nothing in this section shall prejudice any power of the trustees or managers to register as entitled to a unit any person to whom the right to that unit has been transmitted by operation of law.

　　不论单位信托计划之信托文件有任何规定，该计划之受托人或经理，除非已收到转让文件，否则不得根据该计划将单位转让登记;惟本条内并无任何规定，对受托人或经理将因法律运作而获得信托单位所有权之人士登记为享有该单位人士之权力有所损害。

　　37. Penalty罚则

　　Any person who -- 任何人士

　　(a) being a trustee of a unit trust scheme fails to comply with any of the provisions of section 31 (1), 32, 33, 34, 35 (2) or (3), or 36;

　　(b) being a manager of a unit trust scheme fails to comply with any of the provisions of section 31 (2), 35 (3) or 36, shall incur a penalty of $1,000 which shall be recoverable by the Collector as a civil debt due to the Crown.

　　(a)倘身为单位信托计划之受托人而不遵守第31条第(1)款、第32、第33、第34条、第35条第(2)款或第(3)款，或第36条之任何规定;或 (b)倘身为单位信托计划之经理而不遵守第31条第(2)款、第35条第(3)款或第36条之任何规定，

　　可处罚款1000元，该笔罚款可视作欠负政府之民事债项，由署长负责追讨。

　　PART V EXEMPTION AND RELIEF第Ⅴ部 豁免及宽免

　　38. Interpretation of Part V第Ⅴ部之释义

　　In this Part --在本部内

　　"exempted institution" means a charitable institution or trust of a public character which is exempt from tax under section 88 of the Inland Revenue Ordinance (Cap. 112); "exempted person" means any person in respect of whom the Chief Secretary has issued a certificate under section 43 (3) (b);

　　"exempted premises" means any premises in respect of which the Chief Secretary has issued a certificate under section 43 (3) (a); (Added 40 of 1992 s. 4) "Government" means--

　　(a) the Government of Hong Kong;

　　获豁免机构指根据《税务条例》第112章第88条获豁免缴税之慈善机构或属公共性质之信托机构;

　　获豁免人士指已获布政司根据第43条第(3)款(b)段签发证书之任何人士;

　　获豁免房屋指已获布政司根据第43条第(3)款(a)段签发证书之任何房屋;

　　政府指(a)香港政府;

　　(b) the Government of the United Kingdom; "incorporated public officer" means any of the following --

　　(a) The Financial Secretary Incorporated (Cap. 1015); (Amended L. N. 180 of 1985)

　　(b) Director of Education Incorporated (Cap. 1098);

　　(c) The Director of Social Welfare Incorporated (Cap. 1096);

　　(d) The Secretary for Home Affairs Incorporated (Cap. 1044); (Amended 61 of 1984 s. 5; L. N. 190 of 1986; L. N. 263 of 1989) (Amended 40 of 1992 s. 4)

　　(b)英国政府;

　　公职人员立案法团指下列任何一项

　　(a)财政司立案法团(第1015章);

　　(b)教育司立案法团(第1098章);

　　(c)社会福利署署长立案法团(第1096章);

　　(d)政务司立案法团(第1044章)。

　　39. Instruments generally exempted获一般性豁免之文件

　　The following instruments shall not be chargeable with stamp duty under this Ordinance --

　　(a) all instruments duly stamped under the stamp regulations enforced by the Japanese in Hong Kong between 26 November 1942 and 1 September 1945;

　　(b) all conveyances on sale to the Crown or an incorporated public officer;

　　(c) all grants by the Crown and all Crown leases and all surrenders of such grants and leases;

　　(d) all instruments executed by the Housing Authority for the purposes of the housing Ordinance (Cap. 283) other than a conveyance on sale executed for the purposes of section 17A thereof;

　　下开文件毋须根据本条例之规定征收印花税

　　(a)在1942年11月26日至1945年9月1日期间根据日本人在本港执行

　　之印花规例而加盖适当印花之文件;

　　(b)售予政府或公职人员立案法团之售卖土地契约;

　　(c)政府批地合约，政府租地契约，及所有退回该等批地合约及租地契约之文件;

　　(d)房屋委员会为执行《房屋条例》(第283章)之规定而签订之文件;但为执

　　行该条例第17A条之规定而签订之售卖土地契约则属例外;

　　(e) all instruments executed by the Urban Council for the purposes of the Urban Council Ordinance (Cap. 101);

　　(ea) all instruments executed by the Regional Council for the purposes of the Regional Council Ordinance (Cap. 385); (Added 39 of 1985 s. 60)

　　(f) all conveyances on sale of exempted premises to an exempted person; (Amended 40 of 1992 s. 5)

　　(g) all instruments exempted under section 125 of the Bankruptcy Ordinance (Cap. 6), or section 281 of the Companies Ordinance (Cap. 32).

　　(e)市政局为执行《市政局条例》(第101章)之规定而签订之文件;

　　(ea)区域市政局为执行《区域市政局条例》(第385章)之规定而签订之文件;

　　(f)将获豁免房屋转让予一名获豁免人士之契约;

　　(g)根据《破产条例》(第6章)第125条或《公司条例》第281条获豁免之

　　文件。

　　40. Instruments specially exempted

　　(1) In the case of any instrument in respect of which, by virtue of section 41 or 43 (1), no person is liable for the payment of stamp duty chargeable thereon, the instrument shall not be chargeable with stamp duty if, but only if, it is presented to the Collector for stamping.

　　(2) Any instrument presented to the Collector under this section, and any duplicate or counterpart of such instrument, shall, without payment of an adjudication fee and notwithstanding section 13 (4), be stamped under subsection (3) (a) of that section with a stamp denoting that it is not chargeable with stamp duty, and subsection (6) of that section shall apply accordingly.

　　40.获特别豁免之文件

　　(1)任何文件，倘因第41条或第43条第(1)款之规定而无人须负责缴纳其所

　　应征收之印花税者，则该文件毋须征收印花税，但该文件必须提交署长盖印方可作实。

　　2)凡根据本条提交署长之文件及其副本或复本，毋须缴纳审裁费，及纵使第13

　　条第(4)款另有规定，得根据该条第(3)款(a)段盖印，注明该文件毋须征收印花

　　税;而该条第(6)款亦因而适用。

　　41. Non-liability of Government or public officer for payment of stamp duty

　　(1) Notwithstanding section 4 (3), the Government or any incorporated public officer or any person acting in his capacity as a public officer shall not be liable for the payment of stamp duty chargeable on any instrument or any penalty payable in respect thereof under section 9.

　　(2) Subsection (1) does not apply to --

　　(a) any public officer acting in his capacity as --

　　(i) Official Administrator;

　　(ii) Official Receiver;

　　(iii) Official Trustee; or

　　(iv) liquidator; or

　　(b) any public officer acting in pursuance of any order of any court.

　　41.政府或公职人员不须负缴纳印花税之责任

　　(1)纵使第4条第(3)款另有规定，政府或公职人员立案法团或任何以公职人员

　　身份行事之人士均毋须负责缴付任何文件应征收之印花税或根据第9条所须缴付之罚款。

　　(2)第(1)款之规定不适用于下列人士

　　(a)以下列身份行事之任何公职人员

　　(i)遗产管理官;

　　(ii)破产管理官;

　　(iii)官方受托人;或

　　(iv)清盘人;或

　　(b)执行法院法令之任何公职人员。

　　42. Relief in case of certain leases etc. to Government

　　(1) This section applies to a lease or agreement for a lease (other than an instrument to which section 39 applies) made between --

　　(a) the Government, or any person acting on behalf of the Government; or

　　(b) an incorporated public officer, and any other person ("the other party") not being a person to whom section 43 (1) applies.

　　(2) Every instrument to which this section applies shall, for the purposes of this Ordinance, be deemed to contain a provision whereby the other party undertakes to pay 50 per cent of the stamp duty chargeable on such instrument; and payment of that amount under a provision deemed by virtue of this section to be contained in an instrument shall be deemed to constitute payment of the stamp duty chargeable on the instrument.

　　42.若干类租予政府之租约等可获印花税宽免

　　(1)本条适用于由下列人士与非属第43条第(1)款适用之人士(即另一方订立

　　之租约或租约协议(第39条适用之文件除外)

　　(a)政府，或任何代表政府行事之人士;或

　　(b)公职人员立案法团。

　　(2)为执行本条例起见，本条适用之每份文件，均应视作载有一项条款，规定另一

　　方须负责缴纳该文件所应征收印花税之百分之五十;而根据此项按本条规定视作载于文件

　　内之条款缴付税款，应视作已缴纳该文件所应征收之全部印花税。

　　43. Relief in case of certain leases etc. of consular premises

　　(1) Where an exempted person or a person acting on behalf of an exempted person is a party to any instrument being a lease, agreement for a lease or conveyance on sale of exempted premises, the exempted person or any person acting on behalf of the exempted person shall not be liable for the payment of stamp duty chargeable on such instrument or any penalty payable in respect thereof under section 9. (Amended 61 of 1984 s. 5; 18 of 1985 s. 5; 44 of 1985 s. 7; 36 of 1989 s. 5)

　　(2) Every lease or agreement for a lease (other than an instrument to which section 39 applies) made in respect of exempted premises between an exempted person, or a person acting on behalf of an exempted person, and any other person (other than the Government, an incorporated public officer or an exempted person) shall be deemed to contain a provision whereby such other person undertakes to pay 50 per cent of the stamp duty chargeable on such instrument; and payment of that amount under a provision deemed by virtue of this subsection to be contained in an instrument shall be deemed to constitute payment of the stamp duty chargeable on the instrument. (Amended 61 of 1984 s. 5; 18 of 1985 s. 5; 44 of 1985 s. 7; 36 of 1989 s. 5)

　　43.若干类领事楼宇之租约等可获印花税宽免

　　(1)倘任何获豁免人员或其代表乃签订租约、租约协议或转让获豁免房屋契约之一

　　方，则该获豁免人士毋须负责缴付此等文件所应征收之印花税或根据第9条所须缴付之罚

　　款。

　　(2)凡由获豁免人士或其代表与任何其他人士(政府、公职人员立案法团或获豁免

　　人士除外)订立的任何租约或租约协议(第39条适用之文件除外)，均应视作载有一项

　　条款，规定上述其他人士须负责缴纳此等文件所应征收印花税之百分之五十;而根据此项

　　按本条规定视作载于文件内之条款所缴付之税款，应视作已缴纳该文件所应征收之全部印

　　花税。

　　(3) The Chief Secretary may certify --

　　(a) (i) in respect of premises which are exempt from taxation under the Consular Relations Ordinance (Cap. 259), that such premises are exempted premises for the purposes of this Part;

　　(ii) in respect of premises which are exempt from taxation under the Chinese Visa Office (Privileges and Immunities) Ordinance (Cap. 224), that such premises are exempted premises for the purposes of this Part;

　　(iii) in respect of premises which are exempt from taxation under the Privileges and Immunities (Joint Liaison Group and Land Commission) Ordinance (Cap. 36), that such premises are exempted premises for the purposes of this Part; (Added 18 of 1985 s. 5. Amended 44 of 1985 s. 7)

　　(iv) in respect of premises which are exempt from taxation under them Privileges and Immunities (International Committee of the Red Cross) Ordinance (Cap. 402), that such premises are exempted premises for the purposes of this Part; and (Added 36 of 1989 s. 5)

　　(3)布政司可发出证书，证明下列事项

　　(a)(i)倘属于根据《领事关系条例》(第259章)获豁免缴税之楼宇，该楼

　　宇乃本部所指之获豁免房屋;

　　(ii)倘属于根据1984年《中国签证办公室(特权及豁免权)条例》(第22

　　4章)获豁免缴税之楼宇，该楼宇乃本部所指之获豁免房屋;及

　　(iii)倘属于根据《特权及豁免权(联合联络小组及土地委员会)条例》(第3

　　6章)获豁免缴税之楼宇，该楼宇乃本部所指之获豁免房屋。

　　(iv)倘属于根据《特权与豁免权(国际红十字会)条例》(第402章)获豁免

　　缴税之楼宇，该楼宇乃本部所指之获豁免房屋。

　　(b) (i) in respect of any diplomatic agent or consular officer within the meaning of the Consular Relations Ordinance (Cap. 259), that such person is an exempted person for the purposes of this Part;

　　(ii) in respect of an officer of the Visa Office within the meaning of the Chinese Visa Office (Privileges and Immunities) Ordinance (Cap. 224), that such person is an exempted person for the purposes of this Part;

　　(iii) in respect of a person to whom the Privileges and Immunities (Joint Liaison Group and Land Commission) Ordinance (Cap. 36) applies, that such person is an exempted person for the purposes of this Part; and (Added 18 of 1985 s. 5. Amended 44 of 1985 s. 7)

　　(iv) in respect of a delegate within the meaning of the Privileges and Immunities (International Committee of the Red Cross) Ordinance (Cap. 402), that such person is an exempted person for the purposes of this Part. (Added 36 of 1989 s. 5)

　　(Replaced 61 of 1984 s. 5. Amended 18 of 1985 s. 5; 40 of 1992 s. 6)

　　(b)(i)倘属于《领事关系条例》(第259章)所指之外交代表或领事馆官员，该等人士乃本部所指之获豁免人士;

　　(ii)倘属于1984年《中国签证办公室(特权及豁免权)条例》(第224章

　　)之签证办公室官员，该等人士乃本部所指之获豁免人士;及

　　(iii)倘属于《特权及豁免权(联合联络小组及土地委员会)条例》(第36章

　　)所指之人士，该等人士乃本部所指之获豁免人士。

　　(iv)倘属于《特权与豁免权(国际红十字会)条例》(第402章)之代表，该

　　等人士乃本部所指之获豁免人士。

　　44. Relief in case of gift to exempted institution

　　(1) Stamp duty under head 1 (1) or head 2 (3) in the First Schedule shall not be chargeable on an instrument to which this section applies.

　　(2) This section applies to the following instruments --

　　(a) any conveyance of immovable property operating as a voluntary disposition inter vivos where the beneficial interest therein passes by way of gift from the person entitled to that interest to or on trust for an exempted institution;

　　(b) any transfer of Hong Kong stock operating as a voluntary disposition inter vivos where the beneficial interest therein passes by way of gift from the registered owner or transferor of the Hong Kong stock to or on trust for an exempted institution.

　　(3) An instrument to which this section applies shall not be duly stamped unless it is stamped with the stamp duty with which it would, but for this section, be chargeable or it has, in accordance with section 13, been stamped with a particular stamp denoting either that it is not chargeable with any stamp duty or that it is duly stamped.

　　44.对获豁免机构之馈赠，可获印花税宽免

　　(1)本条适用之文件，毋须征收第一附表第一类第(1)项目或第二类第(3)项

　　目所规定之印花税。

　　(2)本条适用于下开文件

　　(a)生前自愿馈赠之不动产土地契约，而有关该不动产之受益人权益系以赠送方式

　　由享有该权益之人士转予获豁免机构或其受托人者;

　　(b)生前自愿馈赠之香港证券转让文件，而有关该证券之受益人权益系以赠送方式

　　由该证券之注册拥有人或转让人转予获豁免机构或其受托人者。

　　(3)凡本条适用之文件，除非已按照若非本条原须征收之印花税额加盖印花，或已

　　根据第13条盖上特别印章，指明该文件毋须征收印花税或已加盖适当印花者，否则不得

　　视作已加盖适当印花。

　　45. Relief in case of conveyance from one associated body corporate to another

　　(1) Stump duty under head 1 (1), 2 (1) and 2 (3) in the First schedule shall not be chargeable on an instrument to which this section applies.

　　(2) Subject to subsections (4), (5), (5A)and (6), this section applies to any instrument as respects which it is shown to the satisfaction of the Collector that the effect thereof is to convey a beneficial interest in immovable property, or to transfer a beneficial interest in Hong Kong stock, from one associated body corporate to another, and also applies to any instrument that is a contract note in respect of a sale or purchase of Hong Kong stock made between one associated body corporate and another, where in each case the bodies are associated, that is to say, one is beneficial owner of not less than 90 per cent of the issued share capital of the other, or a third such body is beneficial owner of not less than 90 per cent of the issued share capital of each.

　　45.联属法团之间之土地契约，可获印花税宽免

　　(1)凡本条适用之文件，均毋须征收第一附表第一类第(1)项目，第二类第(1

　　)项目和第二类第(3)项目，所规定之印花税。

　　(2)除第(4)、第(5)第(5A)及第(6)款另有规定外，倘能向署长证明

　　任何文件作用确在于将不动产之受益人权益，由某一联属法团转予另一联属法团，而上述

　　两法团彼此有联属关系，即其中一方为另一方不少于百分之九十已发行股本之权益之拥有

　　人，或另有第三者法团为上述各法团不少于九成已发行股本之权益之拥有人者，则本条之

　　规定适用于该文件。

　　(3) An instrument to which this section applies and that conveys a beneficial interest in immovable property or is a contract note shall not be duly stamped unless it is stamped with the stamp duty with which it would, but for this section, be chargeable or it has, in accordance with section 13, been stamped with a particular stamp denoting either that it is not chargeable with any stamp duty or that it is duly stamped.

　　(4) this section shall not apply to any instrument unless it is also shown to the satisfaction of the collector that the instrument was not executed, or the sale or purchase of the Hong Kong stock was not made, in pursuance of or in connexion with an arrangement under which –

　　(3)凡本条适用之文件，除非已按照若非本条原须征收之印花税额加盖印花，或已根据第13条盖上特定之印花，指明该文件毋须征收印花税或已加盖适当印花者，否则不得视作已加盖适当印花。

　　(4)本条之规定不适用于任何文件，但如能向署长证明该文件之签署或香港证劵之买卖并非按照下述协定或其签订与该协定无关者，则属例外。

　　(a) the consideration, or any part of the consideration, for the conveyance, transfer, sale or purchase was to be provided or received, directly or indirectly by a person other than a body corporate which at the time of the sale or purchase, or of the execution of the conveyance or transfer, was associated within the meaning of subsection (2) with either the transferor or the transferee (meaning respectively, the body corporate from whom and the body corporate to whom the beneficial interest was conveyed or transferred, or the Hong Kong stock was purchased or sold);

　　(b) the said interest was previously conveyed, transferred, purchased or sold, directly or indirectly, by such a person; or

　　(c) the transferor and the transferee were to cease to be associated within the meaning of subsection (2) by reason of a change in the percentage of the issued share capital of the transferee in the beneficial ownership of the transferor or a third body corporate.

　　(5) Without prejudice to the generality of paragraph (a) of subsection (4), an arrangement shall be treated as within that paragraph if it is one under which the transferor or the transferee, or a body corporate associated with either as there mentioned, was to be enabled to provide any of the consideration, or was to part with any of it, by or in consequence of the carrying out of a transaction or transactions involving, or any of them involving, a payment or other disposition by a person other than a body corporate so associated.

　　(a)转让之代价或部分代价乃直接或间接由一名人士提供或收取，而该人士在签订该文件时并非第(2)款所指与转让人或受让人(指前者为受益人权益之转让法团，而后者为受让该权益之法团)在他们之间权益得以转让或香港股票得以买卖有联属关系之法团;

　　(b)该权益以前曾直接或间接由上述人士转让;或买卖，或

　　(c)由于转让人或第三者法团拥有受让人已发行股本之权益所占比率有所变更，转

　　让人及受让人因而不复有第(2)款所指之联属关系者。

　　(5)在不妨碍第(4)款(a)段之一般性原则下，倘根据一项协定转让人或受让

　　人或上文提及与转让人或受让人有联属关系之法团，凭借或由于一宗或多宗交易之进行，

　　得以提供或付出任何部分之代价，而上述多宗交易或其中任何一宗交易涉及由上述联属法

　　团以外之人士提供款项或其他方式之处置者，则该协定应视作该段所指之协定。

　　(5A) Where a transferor and transferee, as described in subsection (4), cease to be associated as described in subsection 4 (c) within 2 years after the date of execution of the instrument or, in the case of contract note, within 2 years after the date on which the note was required to have been made and executed under section 19, and relief from stamp duty has been claimed under this section --

　　(a) the transferor and transferee shall notify the Collector of that fact and of the date of the cessation within 30 days after the date of the cessation;

　　(b) any pending claim for relief from stamp duty under this section in relation to the instrument shall be deemed to be denied;

　　(c) if any relief from stamp duty has been granted by the collector under this section, the transferor and transferee are liable or jointly and severally liable, as the case may be, to pay to the collector, within 30 days after the date of the cessation, by way of stamp duty an amount equal to the stamp duty which would have been chargeable on the instrument as if no relief from stamp duty had been granted by the Collector under thissection; and

　　5A)如第(4)款之描述，倘转让人和受让人在文件签订之日后2年内停止如第(4)款(C)描述之那关系;如系合同书，在其根据第19条被要求达成与签订之日后之2年之内，按本条规定，可请求宽免印花税

　　(a)转让人和受让人应在关系停止后之30天内，通知署长上述事实和停止日期;

　　(b)根据本条，有关该文件之任何宽免印花税之未定请求将遭拒绝;

　　(c)倘署长根据本条规定批准了，印花税之宽免，转让人与受让人有责任共同或者

　　分别地在停止日期后之30天内，以印花税形式向署长交付一笔金额，其数额相当于如署

　　长没有批准根据本条规定宽免该文件应缴付之印花税;

　　(d) if the amount referred to in paragraph (c) is not paid within the 30 days, the transferor and transferee are liable or jointly and severally liable, as the case may be, to a penalty calculated under section 9, and for that purpose section 9 applies in relation to the stamping of the instrument as it applies in relation to the stamping of an instrument chargeable with stamp duty which is not stamped before or within the time for stamping it. (Added 43 of 1991 s. 6)

　　(6) The ownership referred to in subsections (2) and (4) is ownership either directly or through another body corporate or other bodies corporate, or partly directly and partly through another body corporate or other bodies corporate, and the Third Schedule shall apply accordingly for the purposes of this section.

　　(7) A person who fails to comply with subsection (5A) (a) shall incur a penalty of $1,000 which shall be recoverable by the Collector as a civil debt due to the Crown. (Added 43 of 1991 s. 6) (Amended 43 of 1991 s.6)

　　(d)倘在30日内(C)段所指金额未缴纳，转让人与受让人有共同或分别地责任按照第9条规定被计算罚款;为此，第9条适用于该文件之盖印，有如适用于应缴付印花税之文件，在规定盖印时间未盖印一样。

　　(6)第(2)及第(4)款所指之拥有权，乃指直接或经由另一法团或其他法团取

　　得之拥有权，或部分直接取得，而其余部分则经由另一法团或其他法团取得之拥有权;此

　　外，为执行本条之规定起见，第三附表之规定应相应适用。

　　(7)任何未能遵照第5A款(a)段行事的人士，将被罚款1，000元，该项罚

　　款可由署长作为对政府之欠项予以追讨。

　　46. Instruments affecting immovable property made for new Crown lease or exchange to be exempt

　　因与政府订立新租约或换地而签订之不动产之文件，可获豁免缴纳印花税

　　(1) Where the Director of Buildings and Lands certifies that any instrument affecting any immovable property held from the Crown has been executed in compliance with his requirements for the sole purpose of enabling a Crown lease of the immovable property to be granted to the owner thereof and has been replaced by a new instrument affecting the immovable property in the same manner as, and similar as far as possible to, the instrument replaced, and executed immediately upon the granting of the said Crown lease, then such instruments shall be exempt from stamp duty, and the Collector shall, on production to him of the instruments so certified, endorse thereon a certificate to the effect that the instruments are by virtue of this section exempt from stamp duty.

　　(1)倘田土注册处处长证明，任何对政府批出之不动产有所影响之文件，乃纯粹为

　　使有关该不动产之政府租地契约能批予其拥有人而按照其规定签订，并已由一份对该不动

　　产有同样影响及尽可能与其相似之新文件所取代，而该新文件已于上述政府租地契约批出

　　时立即签订者，则该等文件得获得豁免缴纳印花税，而署长在有人将获得上述证明之文件

　　向其出示时，须在文件上加签证书，声明该等文件根据本条之规定系豁免缴纳印花税者。

　　(2) Where the Director of Buildings and Lands certifies that any instrument affecting any immovable property held from the Crown has been executed in compliance with his requirements for the sole purpose of enabling the owner of the immovable property to surrender it to the Crown as consideration or part consideration for an exchange and has been replaced by a new instrument affecting the immovable property in the same manner as, and similar as far as possible to, the instrument replaced, and executed immediately upon the granting of the said Crown lease, then such instruments shall be exempt from stamp duty, and the Collector shall, on production to him of the instruments so certified, endorse thereon a certificate to the effect that the instruments are by virtue of this section exempt from stamp duty. (Amended 8 of 1993 s. 3)

　　(2)倘田土注册处处长证明，任何对政府批出之不动产有所影响之文件，乃纯粹为使该不动产之拥有人能将该不动产交回政府作为交换之代价或部分代价而按照其规定签订，并已由一份对该不动产有同样影响及尽可能与其相似之新文件所取代，而该新文件已于上述政府租地契约批出时立即签订者，则该等文件得豁免缴纳印花税，而署长在有人将获得上述证明之文件向其出示时，须在文件上加签证书，声明该等文件根据本条之规定系豁免缴纳印花税者。

　　47. Instruments confirmatory of transactions during Japanese occupation to be exempt

　　(1) Whenever the Land Registrar certifies that in his opinion an assignment or reassignment has been made by the appropriate parties solely for the purpose of carrying into effect a transaction or a series of transactions in respect whereof an instrument or a series of instruments has been registered or recorded in the Japanese House Registration Office and of effectuating by an assignment or reassignment in the form in common use in Hong Kong 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 stamp duty. (Amended 8 of 1993 s. 3)

　　(2) The certificate under subsection (1) shall be endorsed upon the instrument in question, and on production of the certificate under subsection (1) and of the instrument in question the Collector shall endorse thereon a certificate to the effect that the same is under this section exempt from stamp duty.

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

　　47.用以证实日据期间之交易之文件，可获豁

　　免缴纳印花税

　　(1)倘田土注册处处长证明，有关方面订立转让契约或交还转让契约系专为执行一

　　项或一系列交易，而有关之交易文件已在日本房屋登录所登记或记录在案，并利用按本港

　　通用格式订立之转让或交还转让契约，以执行处长认为原拟用上述文件达成之交易者，则

　　该转让契约或交还转让契约，得获豁免缴纳印花税。

　　(2)第(1)款规定之证书，须加签于有关文件之上，而署长在有人将第(1)款

　　规定之证书及有关之文件向其出示时，须在该文件上加签证书，声明该文件根据本条之规

　　定系豁免缴纳印花税者。

　　(3)本条之规定，对于违反1945年9月13日之英军政府准许延期偿债公告内

　　之规定而签订之文件，均不适用。

　　PART VI ALLOWANCE FOR SPOILED OR UNWANTED STAMPS

　　第Ⅵ部 退换损坏或不用之印花

　　48. Allowance for spoiled stamps退换损坏之印花

　　(1) Subject to subsection (2) and to the production of such evidence, by statutory declaration or otherwise, as the Collector may require, allowance shall be made by the Collector for any stamp spoiled in any of the following cases --

　　(a) where the stamp on any material is inadvertently spoiled, obliterated or by any means rendered unfit for the purpose intended before the material bears the signature of any person or any instrument written thereon is executed by any party;

　　(b) where an adhesive stamp is inadvertently spoiled or rendered unfit for use and has not in the opinion of the Collector been affixed to any material;

　　(1)除第(2)款另有规定外，署长在任何人士以法定声明书或其他方式出示其所

　　需之证据后对在下列情形下损坏之印花，可予以退换

　　(a)在签署任何物件之前，或记载在其上之文件签订之前，该物件上所盖贴之印花

　　因疏忽而遭损坏、涂抹或因其他原因而不适宜作原定用途者;

　　(b)因疏忽而遭损坏，或导致不合用，并经署长认为未曾盖贴于任何物件上之粘贴

　　印花;

　　(c) where the stamp is used for any instrument executed by any person which--(i) is afterwards found to be absolutely void from the beginning;

　　(ii) is afterwards found to be unfit, by reason of any error or mistake therein, for the purpose originally intended;

　　(iii) has not been made use of for any purpose whatever and, by reason of the inability or refusal of some necessary party to sign the instrument or to complete the transaction according to the instrument, is incomplete and insufficient for the purpose for which it was intended;

　　(iv) fails of its intended purpose, or becomes void, by reason of the refusal of any person to act under the instrument or for want of enrollmen or registration thereof within the time required by law; or

　　(c)用于经任何人士签订之文件上之印花，而该文件

　　(i)其后发现由开始时已属完全无效者;

　　(ii)因其后发现内有错误而不适合作原定用途者;

　　(iii)未曾供作任何用途，及由于某方当事人不能或拒绝签署该文件或根据该文

　　件完成是项交易以致欠缺完全，及不足以供作原定用途者;

　　(iv)由于某人拒绝根据内载之规定行事或未有在法律规定之时限内注册或登记而

　　不能达成其原定目的，或变为无效者;或

　　(v) is inadvertently spoiled and in lieu thereof another instrument made between the same parties and for the same purpose is executed and duly stamped, or becomes useless in consequence of the transaction intended to be thereby effected being effected by some other instrument duly stamped.

　　(2) This section shall not apply unless --

　　(a) the application for allowance is made within 2 years after the stamp has been spoiled or become useless or, in the case of an instrument executed by any person, after the date of the instrument or if it is not dated within 2 years after the execution thereof by the person by whom it was first or alone executed, or such further time as the Collector may determine in the case of any instrument sent abroad for execution or where from unavoidable circumstances any instrument for which another has been substituted cannot be produced within the said period; and

　　(v)因疏忽而遭损坏，并由当事人各方另行签订一项达成原定目的之文件，并已加盖适当印花，或其原拟达成之交易，已由其他已加盖适当印花之文件所达成因而变为无效者。

　　(2)除符合下开情况者外，本条概不适用

　　(a)退换申请书必须于有关印花遭损坏或变为无用后两年内提出;倘属经任何人士

　　签订之文件，则须于文件签订日期后2年内提出;倘文件并无日期，则须于首先或独自签

　　订该文件之人士签订后2年内提出;倘文件送往外地签订，或在无可避免之情况下，未能

　　在上述期间内将任何已被另一份文件代替之文件出示，则须于署长决定之较后时间内提出

　　;及

　　(b) in the case of an executed instrument, no legal proceeding (other than legal proceedings in which the question whether the instrument is void falls to be determined) 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.

　　(b)就已签订之文件而言，未曾有任何诉讼提出，而该文件在该诉讼中，本有可能交出或提出作为证据(但决定该文件是否无效而进行之诉讼则不在此限)，及倘署长要求时，即须交出予以注销。

　　49. Allowance for misused stamps退换误用之印花

　　Where any person has inadvertently used for any instrument chargeable with stamp duty a stamp of greater value than was necessary, or has inadvertently used a stamp for an instrument not chargeable with stamp duty, the Collector may, on application made within 2 years after the date of the instrument or, if it is not dated, within 2 years after the execution thereof by the person by whom it was first or alone executed, and upon the instrument, if chargeable with stamp duty, being stamped with a stamp denoting payment of the stamp duty chargeable thereon, cancel and allow as spoiled the stamp to misused.

　　任何人士倘因疏忽而在一份应征收印花税之文件上盖贴一价值较所需者为大之印花，

　　或因疏忽而在一份毋须征收印花税之文件上盖贴印花，署长可于该人在该文件所载日期之

　　后2年内提出申请时，或如该文件并无日期，则于首先或独自签订该文件之人士签订后2

　　年内提出申请时，如该文件须征收印花税并已盖印表明其已缴交其所须征收之印花税者，

　　将该误用之印花取消，并视作损坏而予以退换。

　　50. Allowance for unwanted adhesive stamps退换不须用之粘贴印花

　　The Collector may, upon application by any person being the purchaser of an adhesive stamp which has not been spoiled or rendered unfit or useless for the purpose intended, make allowance to such person in respect thereof

　　if --

　　(a) the adhesive stamp is delivered up to the Collector; and

　　(b) the Collector is satisfied that the adhesive stamp was purchased by such person--

　　(i) at the office of the Collector within a period of not more than 2 years preceding the application; and

　　(ii) with a bona fido intention to use it.

　　任何人士，倘曾购买粘贴印花而所购得之印花其后并未遭损坏或并未变为不宜作原定

　　用途或无用者，则署长可于该人提出申请时，予以退换，但以符合下列情形为限

　　(a)该粘贴印花已交回署长;及

　　(b)署长认为该粘贴印花，确系该人士在下列情况下购买者

　　(i)于提出申请前2年内在署长之办事处购买者;及

　　(ii)确实有意使用该印花者。

　　51. Manner of making, and time for taking up, allowance退换印花之办法及兑换期限

　　(1) In any case in which allowance is made under this Part for spoiled or misused stamps or adhesive stamps, the Collector may give in lieu thereof money to the value of such stamps or other stamps of the same denomination or value, or if required and he thinks proper, stamps of any other denomination to the same amount in value. (2) Any allowance made under this Part shall lapse upon the expiration of 1 year from the date on which it is made.

　　(1)在根据本部之规定对损坏或误用之印花或粘贴印花给予退换时，不论在何种情

　　况下，署长均可给予与印花价值相等之金钱或相等面额或价值之其他印花以代替之;倘有

　　人提出要求而署长又认为适当时，则可给予价值相等之任何其他面额之印花以代替之。

　　(2)根据本部规定所给予退换之印花，于批准之日起计1年后，即告无效。

　　PART VII MISCELLANEOUS第Ⅶ部 杂项

　　52. Remission of stamp duty印花税之减免

　　(1) The Governor may --

　　(a) remit, wholly or in part, the stamp duty payable; or

　　(b) refund, wholly or in part, the stamp duty paid, in respect of any instrument chargeable with stamp duty. (Replaced 8 of 1992 s. 5)

　　(2) The amount of any stamp duty remitted or refunded under this section in respect of any instrument shall for the purposes of this Ordinance be deemed to have been paid in respect of that instrument.

　　(Amended 8 of 1992 s. 5)

　　(1)总督可就任何应缴付印花税之文件

　　(a)全部或部分减免应付印花税;或

　　(b)全部或部分地退还应付印花税。

　　(2)就本条例而言，凡根据本条就任何文件予以减免或退还之印花税额，应视作已

　　就该文件缴纳论。

　　53. Liability for offences by bodies corporate承担法团所犯罪项之责任

　　When at any time a body corporate commits an offence under this Ordinance with the consent or connivance of, or because of neglect by, any individual, the individual commits the like offence if at that time--

　　(a) he is a director, manager, secretary or similar officer of the body corporate;

　　(b) he is purporting to act as such officer; or

　　(c) the body corporate is managed by its members, of whom he is one.

　　无论何时，倘任何法团触犯本条例所指之罪项，乃事先获得某人之同意或默许，或因

　　某人之疏忽所致，而该人当时乃属下列人士者，则该人亦犯同罪

　　(a)该法团之董事、经理、秘书或担任类似职位之人员;

　　(b)声称充任上述职位之人员;或

　　(c)该法团之一名成员，而该法团乃由其成员管理者。

　　54. Inspection of books of account etc. 帐簿等之查阅

　　(1) If it appears to a magistrate upon the oath of any person that there is reason to believe that there are on any premises any books of account or other instruments whatsoever of which any of the contents may tend to show that an offence under this Ordinance has been committed, the magistrate may issue a search warrant authorizing any person named in the warrant to enter such premises and to search the same and any person found thereon, and to inspect, and to make and take away copies of, any books of account or other instruments found on such premises or such person; and any person so authorized shall, as respects any such books kept by recording any matters otherwise than in a legible form, be deemed to be authorized to require inspection of, and to take away, a reproduction of the recording or of the relevant part of it in a legible form.

　　(1)裁判司倘根据某人之宣誓陈述，认为有理由相信某一楼宇内藏有帐簿或其他文

　　件，其内容足以证实有人触犯本条例所指之罪项者，则裁判司可发出搜查令，授权该令内

　　所指明之人士进入该楼宇，搜查各处地方及其内发现之任何人士，查阅该楼宇内或该人士

　　身上发现之帐簿或其他文件，并将其复印及取去其副本;此外，倘该等帐簿乃采用非清晰

　　易读之方式将任何事项记录者，该获授权之人士应视为获授权命令有关人士将所记录之事

　　项或其有关部分之清晰易读复制副本出示查阅，并将之取去。

　　(2) Any copies so made shall be admissible in evidence in any proceedings under this Ordinance.

　　(3) No person shall obstruct any such inspection, or the making or taking away of any copy or reproduction, in any manner whatsoever.

　　(4) Every person in whose possession or under whose control there may be any books of account or other documents whatsoever which the Collector, or any person authorized thereto by him in writing, may wish to inspect for the purposes of this Ordinance, shall afford to the Collector or to the person duly authorized by him all reasonable facilities for such inspection and for making and taking away copies of such books of account and documents.

　　(5) Where any books of account referred to in subsection (4) are kept by recording any matters otherwise than in a legible form, the duty imposed by that subsection shall be treated as a duty to allow inspection of, and the taking away of, a reproduction of the recording or of the relevant part of it in a legible form.

　　(6) Any person who contravenes subsection (3) or fails to comply with subsection (4) commits an offence.

　　(2)在根据本条例提出之诉讼中，凡按照上述方法复制之副本均得接纳为证据。

　　(3)任何人士，对于上述之查阅，复制有关副本或复制本之检取，均不得以任何方

　　法加以妨碍。

　　(4)任何人士，倘其持有或管理之任何帐簿或其他文件乃署长或获其书面授权之人

　　士为执行本条例之规定而意欲查阅者，须于署长或获其正式授权之人士查阅该等帐簿及文

　　件，或复印及捡取其副本时，给予一切合理之便利。

　　(5)倘第(4)款所指之帐簿乃以非清晰易读之方式将任何事项记录者，则该款所

　　规定之有关责任，应视为容许查阅及取去其所记录事项或其有关部分之清晰易读复制本。

　　(6)任何人士，如违犯第(3)款之规定或不遵守第(4)款之规定，即属违法。

　　55. Falsification 伪造文件

　　Any person who for the purpose of evading any stamp duty or penalty payable under this Ordinance falsifies, mutilates or destroys any book of account or other instrument whatsoever commits an offence.

　　任何人士，倘为逃避根据本条例所须缴纳之任何印花税或罚款而伪造、割毁或毁减任何帐簿或其他文件，即属违法。

　　56. Offences relating to stamps与印花有关之罪项

　　Any person who --

　　(a) fraudulently prints or impresses upon or affixes to any instrument any stamp;

　　(b) knowingly sells or offers or exposes for sale or utters or uses any stamp which has been fraudulently printed or impressed;

　　(c) fraudulently mutilates any stamp, with intent that any use may be made of any part of such stamp;

　　(d) fraudulently cuts, tears or in any way removes from any instrument any stamp, with intent that any use may be made of such stamp or any part thereof;

　　任何人士，如有下开行为，即属违法

　　(a)以欺诈手法在任何文件上印制，或盖押或盖贴印花;

　　(b)明知而出售、提供或陈列以供出售、行使或使用任何以欺诈手法印制或盖押之

　　印花;

　　(c)以欺诈手法将任何印花割除，意图使用该印花之任何部分;

　　(d)以欺诈手法将任何文件上之印花剪下、撕下或以其他方式移去，意图使用该印

　　花或其任何部分;

　　(e) fraudulently fixes or places upon any instrument, or upon any stamp, any stamp or part or a stamp which, whether fraudulently or not, has been cut, torn or in any way removed from any instrument or out of or from any other stamp;

　　(f) fraudulently adds to, erases or otherwise either really or apparently removes from any stamped instrument any name, sum, date or other matter or thing whatsoever written thereon, with the intent that any use may be made of the stamp upon such instrument;

　　(g) willfully removes or attempts to remove from any adhesive stamp any cancelling marks thereon;

　　(e)以欺诈手法在任何文件或印花上盖贴任何印花或印花之任何部分，不论该印花或其部分是否以欺诈手法从任何文件或自任何印花剪下、撕下或以其他方式移去者;

　　(f)以欺诈手法在任何盖有印花之文件上增加、抹去或除去(无论其为真正除去或

　　表面除去)任何姓名、数额、日期或其他内容或事项，意图使用该文件上之印花;

　　(g)蓄意或企图将粘贴印花上之注销印记除去;

　　(h) knowingly sells or offers or exposes for sale or utters or uses any adhesive stamp from which cancelling marks have been wholly or partially removed;

　　(i) fraudulently removes or causes to be removed from any instrument any adhesive stamp, with intent that such adhesive stamp may be used again;

　　(j) fraudulently affixes to any instrument any adhesive stamp so removed, or knowingly sells or offers or exposes for sale or utters any adhesive stamp so removed, or utters any instrument having thereon an adhesive stamp which to his knowledge has been so removed; or

　　(k) knowingly, and without lawful excuse, has in his possession any stamp which has been fraudulently printed or impressed upon or affixed to any instrument, or any stamp which has been fraudulently mutilated, or any stamp or part of a stamp which has been fraudulently cut, torn or in any way removed from any instrument, or any stamped instrument to or from which any name, sum, date or other matter or thing has been fraudulently added, erased or otherwise either really or apparently removed, or any adhesive stamp from which cancelling marks have been wholly or partially removed or which has been fraudulently removed from any instrument, commits an offence.

　　(h)明知而出售、提供或陈列以供出售、行使或使用其注销印记已全部或局部除去之粘贴印花;

　　(i)以欺诈手法移去或着人移去任何文件上之粘贴印花，意图再次使用该粘贴印花;

　　(j)以欺诈手法在文件上盖贴按上述办法移去之粘贴印花，或明知而出售、提供或

　　陈列以供出售或行使上述印花，或行使其明知已贴上上述印花之文件;或

　　(k)明知而无合法理由持有以欺诈手法印制或在任何文件上盖押或盖贴之印花，或

　　以欺诈手法割除之印花，或以欺诈手法从任何文件剪下、撕下或以其他方式移去之印花或

　　其部分，或以欺诈手法在其上增加、抹去或移去(无论其为真正除去或表面除去)任何姓

　　名、数额、日期或其他内容或事项之已盖有印花之文件，或注销印记经已全部或局部除去

　　之粘贴印花或以欺诈手法从任何文件上移去之粘贴印花。

　　57. Power of magistrate in relation to stolen stamps裁判司处理偷窃所得印花之权力

　　(1) If it appears to a magistrate upon the oath of any person that there is reason to believe that any stamps have been stolen or fraudulently obtained and are on any premises, the magistrate may issue a warrant authorizing a police officer to enter such premises and to search the same and any person found thereon and to seize and take away any such stamps found on such premises or such person, and to arrest any person found on such premises in whose possession or custody such stamps are found; and if any such person does not satisfactorily account to a magistrate for his possession or custody of such stamps or it appears to the magistrate that such stamps were not lawfully obtained by him such stamps shall be forfeited and delivered up to the Collector.

　　(1)裁判司倘根据某人之宣誓陈述，认为有理由相信某一楼宇内藏有印花而该等印

　　花乃从偷窃或以欺诈手法得来者，则可发出令状，授权警务人员进入该楼宇，搜查各处地

　　方及其内发现之任何人士，扣押及取去该楼宇内或该人身上发现之该等印花，并拘捕在该

　　楼宇内发现持有或保管该等印花之人士;此外，倘该人未能向裁判司就其持有或保管该等

　　印花一事作出满意之解释，或裁判司认为该等印花并非该人从合法途径取得者，则该等印

　　花应予没收，并送交署长。

　　(2) Where stamps are seized under a warrant issued under subsection (1), the police officer authorized by the warrant shall, if required, give to any person in whose possession or custody such stamps are found a written acknowledgment of the number, particulars and value of such stamps and per such stamps to be marked before their removal.

　　(2)倘根据第(1)款发出之令状将有关印花扣押，获该令状授权之警务人员在接获要求时，须将收讫书乙份交与发现持有或保管该等印花之人士，书内须列明收讫之印花数目、详情及价值，并在移去该等印花前准许该人在该等印花上作记号。

　　58. Defacement of adhesive stamps涂污粘贴印花

　　Any person who in any manner defaces any adhesive stamp before it is used shall incur a penalty of $1,000 which shall be recoverable by the Collector as a civil debt due to the Crown: Provided that any person may with the express sanction of the Collector, and in conformity with the conditions which he may impose, write upon or otherwise appropriate an adhesive stamp before it is used for the purpose of identification thereof.

　　58A. Representations may be made to Collector before certain penalties are imposed (1) Before taking any action under section 15 (2), 19 (15), 37 or 58 against a person, the Collector shall --

　　(a) by notice served personally or by post on that person, inform him of the grounds on which the Collector proposes to take such action; and (b) afford that person an opportunity of giving an explanation in writing as to why the Collector should not take such action.

　　(2) The Collector shall not take any action under any of the provisions referred to in subsection (1) against a person if the Collector is satisfied with an explanation given by that person as to why the Collector should not take such action. (Added 67 of 1989 s. 4)

　　任何人士，倘在使用任何粘贴印花之前以任何方式将其涂污，得受罚款1000元之

　　处分;该款项应视作欠负政府之民事债项，由署长负责追讨：

　　但任何人士如取得署长之明确许可并遵守署长所订定之条件者，则可于使用粘贴印花

　　之前在其上缮书文字或作其他处理，以资辨认。

　　58A.在某些惩处之前向署长作出陈述

　　(1)根据第15条第(2)款、第19条第(15)款、第37条或第58条对某

　　人进行起诉之前，署长可

　　(a)亲自或邮寄通知该人，署长起诉之依据;及

　　(b)给该人一个以书面解释的机会，署长缘何不能对该人进行起诉。

　　59. Fraudulent practices欺诈行为

　　Any person who practises or is concerned in any fraudulent act, contrivance or device, not specially provided for by law, with intent to defraud the Government of any stamp duty commits an offence.

　　任何人士，倘从事或涉及任何法律未有特别指定之欺诈行为、阴谋或计划，意图诈骗

　　政府印花税者，即属违法。

　　60. Punishment for offences违例之惩处

　　Any person who commits or attempts to commit any offence under this Ordinance shall be liable to a fine of $10,000 and to imprisonment for 1 year.

　　任何人士，倘触犯或企图触犯本条例所指之任何罪项，可被判罚款10000元及监

　　禁1年。

　　61. Limitation of time for proceedings in respect of offences有关罪项之起诉时限

　　No criminal proceedings for an offence under this Ordinance shall be instituted after the expiration of 2 years from the discovery of the offence by the Collector or 6 years from the commission of the offence, whichever is the earlier.

　　凡有关本条例所指罪项之刑事诉讼，均不得于署长发现有关罪项2年后，或于触犯罪

　　项起计之6年后提出，二者中以较早者为准。

　　62. Responsibility for loss of or damage to instrument有关遗失或损毁文件之责任

　　The Government shall not be responsible for the loss of or for damage to any instrument tendered for stamping whilst in the custody of the Collector, nor shall any officer in the office of the Collector be responsible for such loss or damage, unless he has caused it willfully, fraudulently or by gross negligence.

　　凡呈交盖印之任何文件，倘于署长保管之期间内遗失或损毁，而该项遗失或损毁并非

　　由于印花税署人员蓄意或以欺诈手法，或因其严重疏忽而造成者，政府对该文件之遗失或

　　损毁毋须负责，该署人员亦然。

　　63. Regulations规例

　　The Governor in Council may by regulations--

　　(a) specify the transactions or dealings in respect of Hong Kong stock that constitute jobbing business for the purposes of this Ordinance;

　　(b) prescribe the procedure for stamping contract notes made and executed in respect of any jobbing business;

　　(c) amend the Second Schedule.

　　总督会同行政局可制订规例

　　(a)规定何种香港证券之交易或买卖，乃构成本条例所指之证券经销业务;

　　(b)规定证券经销业务所签订之成交单据之加盖印花程序;

　　(c)修订第二附表。

　　64-65. (Have had effect) 〔效用已完〕

　　66. Transitional过渡性条文

　　(1) Any instrument duly stamped under the Stamp Ordinance (Cap. 117, 1978 Ed.) (in this section referred to as "the repealed Ordinance") shall, as from the commencement of this Ordinance, be deemed for all purposes to be duly stamped under this Ordinance.

　　(2) Any instrument chargeable with stamp duty but not duly stamped under the repealed Ordinance shall be deemed to be an instrument chargeable with stamp duty under this Ordinance; and any penalty payable under section 9 in respect of any such instrument shall be calculated by reference to the point of time or the period of time which would have applied if such penalty had become payable under the repealed Ordinance.

　　(1)为执行一切规定起见，凡根据《印花条例》(第117章，1978年版)(

　　本条称为已撤销条例)加盖适当印花之文件，应从本条例开始实施时起，视为已根据

　　本条例加盖适当印花。

　　(2)凡根据已撤销条例须征收印花税之文件，倘未按规定加盖适当印花，则应视为

　　根据本条例应征收印花税之文件;此外，倘该文件须根据第九条缴交任何罚款，该罚款应

　　参照如根据已撤销条例应缴罚款时所适用之时间或期间计算。

　　(3) Nothing in this Ordinance shall apply in respect of transactions referred to in section 19 which were entered into prior to the commencement of this Ordinance, and the repealed Ordinance shall continue to apply in respect of such transactions as if this Ordinance had not been enacted.

　　(4) Any licence issued under the repealed Stamp Duties Management Ordinance (Cap. 121, 1964 Ed.) in respect of the use of a franking machine and in force immediately prior to the commencement of this Ordinance, shall be deemed to have been issued under this Ordinance.

　　(5) Any assessment of stamp duty or any appeal against such assessment or any action or claim for the recovery of any stamp duty or penalty required or commenced under the repealed Ordinance and pending or not disposed of immediately prior to the commencement of this Ordinance, may be continued and disposed of thereafter as if it had been required or commenced under this Ordinance.

　　(6) Any allowance made under the repealed Stamp Duties Management Ordinance (Cap. 121, 1964 Ed.) for any stamps and not taken up before the commencement of this Ordinance may be taken up within 1 year from such commencement and, if not so taken up, shall lapse.

　　(7) Any authorization

　　given by the Collector of Stamp Revenue under section 47 (4) of the repealed Ordinance and in force immediately before the commencement of this Ordinance, shall continue to have effect as if it had been given under section 54 (4) of this Ordinance.

　　(3)第19条所指之买卖，如于本条例实施前达成者，本条例之规定概不适用，但

　　已撤销条例对上述买卖，则应继续适用，一如本条例从未有制订然。

　　(4)凡根据已撤销之《印花税管理条例》(第121章，1964年版)发出之印

　　花盖印机使用执照，倘于本条例实施当日前仍属有效者，应视为根据本条例发出之执照。

　　(5)凡根据已撤销条例须作之任何评税或对该项评税须提出之任何上诉或为追讨印

　　花税或罚款而须提出之任何诉讼或申请，倘在本条例实施当日前仍属悬而未决或尚未处理

　　者，则在该日之后应继续予以处理，一如其为根据本条例所须作出或提出者然。

　　(6)凡根据已撤销之印花税管理条例所准予退换之印花，倘在本条例实施前尚未兑

　　换，则可在实施当日起计之1年内兑换，否则时限过后，即予取消。

　　(7)凡印花税署署长根据已撤销条例第47条第(4)款所授予之权力，倘在本条

　　例实施当日前仍属有效，则应继续有效，一如其为根据本条例第54条第(4)款所授予

　　者。

　　FIRST SCHEDULE第一附表

　　[SS. 4, 5, 5A, 19, 20, 29, 29A, 29C, 29D, 29G, 29H, 29I 30& 45]

　　---------------------------------------------------------------------------------------

　　(A) Stamp Duty

　　Nature of Instrument (B) Time for stamping

　　文件性质 (C) Persons liable

　　---------------------------------------------------------------------------------------

　　HEAD 1: IMMOVABLE PROPERTY IN HONG KONG第一类：香港之不动产

　　Agreement for Lease, See LEASE and section 16 Agreement or Contract for Sale of equitable

　　interest, See AGREEMENT FOR SALE and section 29E, and CONVEYANCE ON SALE and section 26(1) CONVEYANCE ON SALE

　　见租约及第16条 售卖法理上权益之协议或合约，见售卖协议及 第29E条，以及售卖土地契约及第26条