第2部
例外情况
第1部所指明的文书不包括符合以下说明的文书─
(a)根据本条例第13条提交以供裁定的；
(b)附随根据本条例第V部提出的印花税豁免或宽免的申请的；或
(c)附随根据本条例第52条提出的印花税减免或发还的申请的。
【英文全文】
Cap 117B Empowering section
(Cap117,section18F)
[2August2004]
(L.N.81of2004)
Cap117Bs1(Omittedasspent)
(Omittedasspent)
Cap117Bs2Specificationofinstruments
SubjecttotheexceptionssetoutinPart2oftheSchedule,theinstrumentssetoutinPart1ofthatSchedulearespecifiedforthepurposesofsection18F(1)oftheOrdinance.
Cap117BSCHEDULE
[section2]
SPECIFICATIONOFINSTRUMENTS
PART1
INSTRUMENTSSPECIFIEDFORPURPOSESOFSECTION18F(1)OFORDINANCE
ItemInstrument
1.Conveyanceonsalechargeablewithstampdutyunderhead1(1)intheFirstScheduletotheOrdinanceand,ifincludedinthesameapplicationforstampingundersection18F(1)oftheOrdinanceastheconveyance,itsduplicateorcounterpartchargeablewithstampdutyunderhead4inthatSchedule
2.Agreementforsalechargeablewithstampdutyunderhead1(1A)intheFirstScheduletotheOrdinanceand,ifincludedinthesameapplicationforstampingundersection18F(1)oftheOrdinanceastheagreement,itsduplicateorcounterpartchargeablewithstampdutyunderhead4inthatSchedule
3.Leasechargeablewithstampdutyunderhead1(2)(b)intheFirstScheduletotheOrdinanceand,ifincludedinthesameapplicationforstampingundersection18F(1)oftheOrdinanceasthelease,itsduplicateorcounterpartchargeablewithstampdutyunderhead4inthatSchedule
PART2
EXCEPTIONS
TheinstrumentsspecifiedinPart1donotincludeaninstrument—
(a)thatispresentedforadjudicationundersection13oftheOrdinance;
(b)thataccompaniesanapplicationforexemptionorrelieffromstampdutyunderPartVoftheOrdinance;or
(c)thataccompaniesanapplicationforremissionorrefundofstampdutyundersection52oftheOrdinance.
