印花稅[指明文書]公告

印花稅[指明文書]公告?

?香港??????????? 　? 2004.8.2

　　第117B章　賦權條文
　　(第117章第18F條)
　　[2004年8月2日]
　　(本為2004年第81號法律公告)

　　第117B章 第1條　(已失時效而略去)
　　(已失時效而略去)

　　第117B章 第2條　指明的文書
　　除附表第2部所列的例外情況外，現為施行本條例第18F(1)條而指明該附表第1部所列的文書。

　　第117B章　附表
　　[第2條]
　　指明的文書

　　第1部
　　為施行本條例第18F(1)條而指明的文書
　　項 文書
　　1. 根據本條例附表1第1(1)類可予征收印花稅的售賣轉易契及(在根據該附表第4類可予征收印花稅的該轉易契的復本或對應本是與該轉易契包括在同一項根據本條例第18F(1)條提出的加蓋印花的申請內的情況下)該復本或對應本
　　2. 根據本條例附表1第1(1A)類可予征收印花稅的買賣協議及(在根據該附表第4類可予征收印花稅的該協議的復本或對應本是與該協議包括在同一項根據本條例第18F(1)條提出的加蓋印花的申請內的情況下)該復本或對應本
　　3. 根據本條例附表1第1(2)(b)類可予征收印花稅的租約及(在根據該附表第4類可予征收印花稅的該租約的復本或對應本是與該租約包括在同一項根據本條例第18F(1)條提出的加蓋印花的申請內的情況下)該復本或對應本

　　第2部
　　例外情況
　　第1部所指明的文書不包括符合以下說明的文書─
　　(a) 根據本條例第13條提交以供裁定的；
　　(b) 附隨根據本條例第V部提出的印花稅豁免或寬免的申請的；或
　　(c) 附隨根據本條例第52條提出的印花稅減免或發還的申請的。

　　【英文全文】
　　Cap　117B　Empowering　section
　　(Cap 117, section 18F)
　　[2 August 2004]
　　(L.N. 81 of 2004)
　　Cap 117B s 1 (Omitted as spent)
　　(Omitted as spent)
　　Cap 117B s 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.
　　Cap 117B SCHEDULE
　　[section 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) 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
　　2. Agreement for sale chargeable with stamp duty under head 1(1A) 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
　　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

　　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.