AI-assisted research summary: This notice specifies certain instruments for section 18F(1) of the Ordinance, but excludes instruments covered by listed exceptions.
Stamp Duty (Specification of Instruments) Notice(Cap. 117, section 18F)(Enacting provision omitted—E.R. 2 of 2014)[2 August 2004](Format changes—E.R. 2 of 2014) 1. (Omitted as spent—E.R. 2 of 2014) 2. Specification of instruments Subject to the exceptions set out in Part 2 of the Schedule, the instruments set out in Part 1 of that Schedule are specified for the purposes of section 18F(1) of the Ordinance. Schedule [s. 2]Specification of Instruments Part 1 Instruments Specified for Purposes of Section 18F(1) of Ordinance Item Instrument 1. Conveyance on sale chargeable with stamp duty under head 1(1), (1AA) or (1AAB) in the First Schedule to the Ordinance and, if included in the same application for stamping under section 18F(1) of the Ordinance as the conveyance, its duplicate or counterpart chargeable with stamp duty under head 4 in that Schedule (14 of 2011 s. 17; 2 of 2014 s. 22) 2. Agreement for sale chargeable with stamp duty under head 1(1A), (1B) or (1C) in the First Schedule to the Ordinance and, if included in the same application for stamping under section 18F(1) of the Ordinance as the agreement, its duplicate or counterpart chargeable with stamp duty under head 4 in that Schedule (14 of 2011 s. 17; 2 of 2014 s. 22) 3. Lease chargeable with stamp duty under head 1(2)(b) in the First Schedule to the Ordinance and, if included in the same application for stamping under section 18F(1) of the Ordinance as the lease, its duplicate or counterpart chargeable with stamp duty under head 4 in that Schedule 4. Contract note of Hong Kong stock chargeable with stamp duty under head 2(1) in the First Schedule to the Ordinance and, if included in the same application for stamping under section 18F(1) of the Ordinance as the note, its duplicate or counterpart chargeable with stamp duty under head 4 in that Schedule (L.N. 92 of 2019; 33 of 2024 s. 10) 5. Instrument of transfer chargeable with stamp duty under head 2(3) or (4) in the First Schedule to the Ordinance and, if included in the same application for stamping under section 18F(1) of the Ordinance as the instrument, its duplicate or counterpart chargeable with stamp duty under head 4 in that Schedule (L.N. 92 of 2019) Part 2 Exceptions The instruments specified in Part 1 do not include an instrument— (a) that is presented for adjudication under section 13 of the Ordinance;(b) that accompanies an application for exemption or relief from stamp duty under Part V of the Ordinance; or(c) that accompanies an application for remission or refund of stamp duty under section 52 of the Ordinance.