14. Appeal against assessment對評稅提出上訴

　　(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)任何人士倘對署長根據(jù)第13條所發(fā)出之評稅感不滿，可于該評稅評定之日期

　　起計(jì)1個(gè)月內(nèi)，按照評定之?dāng)?shù)額繳付印花稅后，向法院提出上訴，并可為此要求署長造具

　　及簽署案情陳述書，列出其須表達(dá)意見之問題及其所作出之評稅。

　　(2)署長接獲要求后，須造具及簽署案情陳述書，并于簽署后將其送達(dá)提出此項(xiàng)要

　　求之人士;該人士可于接獲該陳述書后7天內(nèi)將該陳述書呈交律政司后，要求排期對該案

　　進(jìn)行聆訊。

　　(3)在聆訊該案后，法院可對提出之問題進(jìn)行裁決;如法院認(rèn)為有關(guān)文件須征收印

　　花稅，則由法院評定應(yīng)征收之稅額。

　　(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)倘法院評定之印花稅額較署長所評定者為少，法院得下令將多繳之印花稅款連同根據(jù)第九條所多繳之罰款一并發(fā)還上訴人。

　　(5)倘法院認(rèn)為署長評定之稅額并非過高，得頒發(fā)命令確定該項(xiàng)評稅為正確。

　　(5A)在根據(jù)本條提出之訴訟案之全部或部份聆訊過程中，法院可委派土地審裁處

　　之成員出席，從旁協(xié)助;但有關(guān)上訴之裁決，將由法院單獨(dú)作出。

　　(6)在本條內(nèi)，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.未經(jīng)加蓋適當(dāng)印花之文件，不得接納為證據(jù)等

　　等

　　(1)任何須征收印花稅之文件，如未加蓋適當(dāng)印花，則除下開訴訟外，不得在任何

　　訴訟中被接納為證據(jù)，或供作其他用途

　　(a)刑事訴訟;

　　(b)署長為追討任何根據(jù)本條例須繳納之印花稅或罰款而提出之民事訴訟：

　　但如法院于律師提出個(gè)人保證，著人辦理下列事項(xiàng)后頒發(fā)如是命令，則未經(jīng)加蓋適當(dāng)

　　印花之文件亦可在民事訴訟中獲接納為呈堂證據(jù)

　　(i)按該文件所須征收之印花稅在文件上加蓋印花;及

　　(ii)征收根據(jù)第九條規(guī)定所須繳付之有關(guān)罰款。

　　(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)款另有規(guī)定外，任何須征收印花稅之文件，除非已加蓋適當(dāng)印花，否則任何公職人員或法團(tuán)不得予以處理、歸檔、或登記;此外，任何公職人員或法團(tuán)如不遵守本款之規(guī)定，可被罰款1000元，此項(xiàng)罰款得視作欠負(fù)政府之民事債項(xiàng)，由署長負(fù)責(zé)追討。

　　(3)第(2)款不適用于以下登記：

　　(a)屬于《土地注冊條例》(第128章)之文件，如已按照第5條第(1)款或

　　第13條第(2)款蓋印;或一銷售協(xié)議包含下列陳述如有第29A條第(1)款所規(guī)定

　　之非住宅財(cái)產(chǎn);

　　(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)一轉(zhuǎn)讓文件已根據(jù)第13條第(2)款蓋印，但以上登記不涉及該文件是否加蓋適當(dāng)印花。

　　(4)任何公職人員，倘獲授權(quán)或依法須將任何文件之副本或抄本予以處理、歸檔或

　　登記，而此等文件之正本如須由該公職人員處理、歸檔或登記時(shí)，則必須加蓋適當(dāng)印花者

　　，則該公職人員有權(quán)要求出示該文件之正本或足以證明該文件已加蓋適當(dāng)印花之證據(jù);如

　　未能出示已加蓋適當(dāng)印花之文件正本或上述之證據(jù)，該公職人員不得將該副本或抄本予以

　　處理、歸檔或登記。

　　16. Provisions relating to certain leases etc. 有關(guān)某類租約之規(guī)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)任何租約或租約協(xié)議，倘有訂定繳付或同意訂定繳付或必須繳付，或作為因退

　　租或放棄有關(guān)相同標(biāo)的物之任何現(xiàn)存租約或協(xié)議之代價(jià)而須繳付之懲罰租金或?qū)賾土P租金

　　性質(zhì)之增加租金者，可毋須按上述租金征收印花稅。

　　(2)租約協(xié)議須征收印花稅，一如其為按該協(xié)議所載之租期及租值訂立之租約然。

　　17. Instrument increasing rent to be chargeable as a lease

　　增加租金之文件須視作租約而須征收印花稅

　　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，如規(guī)定將租金增加而該租金乃載于其他須征收印花稅并已視作租約而加蓋

　　適當(dāng)印花之文件者，則該文件只須按所加租金征收印花稅，一如其為租約然;但本條之規(guī)

　　定，對于按照任何條例純粹為通知該項(xiàng)加租而發(fā)出之文件，并不適用。

　　18. Calculation of stamp duty as regards foreign currency有關(guān)外幣之印花稅計(jì)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)倘計(jì)算任何文件之印花稅時(shí)所根據(jù)之款額乃以港幣以外之貨幣為單位者，則為

　　計(jì)算印花稅起見，須按該文件訂立日期當(dāng)日之匯率將該筆款項(xiàng)折算為港幣。

　　(2)為執(zhí)行本條之規(guī)定起見，匯率一詞對第(1)款所提及之文件而言，乃指

　　有關(guān)貨幣于文件訂立日期當(dāng)日(如該日為星期日或公眾假期，則以該日前一營業(yè)日)開市

　　時(shí)由金融司訂定之電匯買價(jià)。

　　PART III ANCILLARY PROVISIONS RELATING TO PART II

　　第Ⅲ部 有關(guān)第Ⅱ部之附帶規(guī)定

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

　　有關(guān)香港證券買賣之成交單據(jù)

　　(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)除本條另有規(guī)定外，凡以當(dāng)事人或代理人身份買賣香港證券之任何人士須

　　(a)立即作成及簽訂成交單據(jù);

　　(b)根據(jù)第一附表第二類第(1)項(xiàng)或第(2)項(xiàng)之規(guī)定，或者對于適用第45條

　　的單據(jù)，根據(jù)第13條第(2)款將成交單據(jù)加蓋印花;

　　(i)如買賣在香港進(jìn)行，則在買賣日期后2日內(nèi);

　　(ii)如屬其他情形，則在買賣日期后30日內(nèi);

　　(c)如為代理人，須將已加蓋適當(dāng)印花之成交單據(jù)轉(zhuǎn)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)應(yīng)在轉(zhuǎn)讓證券上背書，大意如下：

　　(i)按第一附表第二類第(1)或第(2)項(xiàng)之規(guī)定，該成交單據(jù)已繳付印花稅;

　　(ii)如屬于第45條處理范圍之成交單據(jù)，則陳述該單據(jù)已按第13條第(2)

　　款規(guī)定繳付印花稅。

　　(1A)在下開情況下，第(1)款對單位信托計(jì)劃單位之買賣并不適用

　　(a)該買賣乃由取消該單位而達(dá)成者;或

　　(b)該單位之買賣乃由單位信托計(jì)劃經(jīng)理達(dá)成，而該人達(dá)成該買賣之權(quán)力乃由于

　　(i)該人在最近2個(gè)月內(nèi)獲得該單位或其他單位之轉(zhuǎn)讓;或

　　(ii)并非因該單位或其他單位曾轉(zhuǎn)讓給該人者。

　　(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)段下之在香港買賣證券轉(zhuǎn)讓不必背書：

　　(a)證券之轉(zhuǎn)讓文件在掛牌之證券交易所，按交易所之規(guī)定監(jiān)督進(jìn)行;或

　　(b)以掛牌證券交易所或以其所指名人士之名義注冊之香港證券。

　　(1C)第(1)款不適用于按市場合同進(jìn)行之香港證券買賣。

　　(2)根據(jù)第(1)款規(guī)定須作成之成交單據(jù)須敘明下開事項(xiàng)

　　(a)達(dá)成該項(xiàng)香港證券買賣之人士是否以當(dāng)事人或代理人身份進(jìn)行買賣;如以代理

　　人身份進(jìn)行，則須敘明委托人之姓名;

　　(b)交易日期及成交單據(jù)作成日期;

　　(c)該等香港證券之?dāng)?shù)量及名稱;

　　(d)該等香港證券每一單位之成交價(jià)及其總值，或如屬交換者，則用以交換該等香

　　港證券之財(cái)產(chǎn)詳情;及

　　(e)結(jié)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)凡不遵照本條規(guī)定辦理之代理人或其他人士，無權(quán)因買賣香港證券而提出追討經(jīng)紀(jì)傭金、傭金或代理費(fèi)之請求。

　　(4)凡成交單據(jù)所繳納之印花稅，得加入經(jīng)紀(jì)傭金或代理費(fèi)內(nèi)計(jì)算，并得作為該費(fèi)

　　用之一部份而予以追討。

　　(5)倘成交單據(jù)乃與多過一種香港證券之買賣有關(guān)，則該成交單據(jù)應(yīng)視作多張計(jì)算

　　，其數(shù)目與買賣證券之種類數(shù)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)倘買賣香港證券之人士并非香港居民，而第一附表第二類第(1)項(xiàng)目所規(guī)定之印花稅并未繳付，則除須向有關(guān)轉(zhuǎn)讓文件征收其原應(yīng)征收之印花稅外，另征收相當(dāng)于該證券買賣時(shí)應(yīng)繳數(shù)額之印花稅;此外，在根據(jù)本款規(guī)定向轉(zhuǎn)讓文件征收之印花稅而言，承讓人須負(fù)責(zé)在該文件上加蓋印花，而加蓋印花期限則為簽訂該文件后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)倘轉(zhuǎn)讓文件已根據(jù)第(6)款加蓋印花，署長須以其認(rèn)為適當(dāng)之方式在其上簽注，表示該文件已根據(jù)該款規(guī)定加蓋印花。

　　(8)任何香港證券之轉(zhuǎn)讓文件，如非經(jīng)下開程序，則不得視為已加蓋適當(dāng)印花

　　(a)該轉(zhuǎn)讓文件已根據(jù)第(1)款(d)段或第(7)款由買賣雙方面予以簽注;

　　或

　　(b)該轉(zhuǎn)讓文件已由署長以其認(rèn)為適當(dāng)之方式予以簽注，表示

　　(i)該轉(zhuǎn)讓文件經(jīng)已根據(jù)第一附表第二類第(3)項(xiàng)目規(guī)定繳付印花稅;或

　　(ii)該轉(zhuǎn)讓文件毋須征收第(6)款或第一附表第二類第(3)項(xiàng)目規(guī)定之印花

　　稅。

　　(c)該香港證券按掛牌交易所之規(guī)則轉(zhuǎn)讓給掛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)倘已根據(jù)下開規(guī)定繳付印花稅，則第(1)款所指之簽注得由下開人士以署長認(rèn)為適當(dāng)之方式為之

　　(a)根據(jù)第一附表第二類第(1)項(xiàng)目規(guī)定繳付印花稅者，由署長或獲其授權(quán)之任

　　何人士代其為之;

　　(b)根據(jù)第一附表第二類第(2)項(xiàng)目規(guī)定繳付印花稅者，由署長為之。

　　(9A)根據(jù)第一款d段(ii)之背書，應(yīng)由署長用其認(rèn)為合適之方式為之。

　　(10)任何人士，如為執(zhí)行第(1)款(d)段規(guī)定而作之簽注在任何重要細(xì)節(jié)方

　　面乃屬失實(shí)者，即屬違法。

　　(10A)有關(guān)單位信托計(jì)劃單位之買賣(但非第(1A)款所提及之買賣)，本條

　　(除第(1)款(c)段外)及第一附表第二類第(1)項(xiàng)目所加諸任何人士(單位信托

　　計(jì)劃經(jīng)理除外)之責(zé)任，須由該經(jīng)理履行，而該經(jīng)理另須履行加諸其本人之任何責(zé)任;在

　　此方面而言，第(2)款(a)段不適用。

　　(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)款另作規(guī)定，本條規(guī)定不適合于：

　　(a)抵押證券;或

　　(b)證券返還。

　　(12)有抵押返還之證券，按照本印花稅條例這種抵押應(yīng)被視為買賣證券;該條例

　　(除非本條第(1)款(d)段另作規(guī)定)適用于下列買賣證券情況，只要這種買賣發(fā)生

　　在香港：

　　(a)有獲得抵押證券之認(rèn)可之抵押人;

　　(b)有具體日期;

　　(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)按所抵押證券描述之香港證券以前之收盤價(jià)對價(jià);如所抵押之證券有多種描述，則按掛牌交易所以前相應(yīng)之各種收盤價(jià)。

　　(13)任何被認(rèn)可之抵押人應(yīng)該：

　　(a)準(zhǔn)備規(guī)定格式之帳本;

　　(b)帳本中應(yīng)記錄所抵押證券及按所抵押證券而返還之證券及細(xì)節(jié);

　　(c)按署長之要求，向署長送還：

　　(i)按規(guī)定格式;

　　(ii)包括帳本之有關(guān)細(xì)節(jié);

　　(iii)時(shí)間。

　　(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)倘署長確信，任何人在其交易過程中，按掛牌交易所之規(guī)定與操作出賣一筆香港證券而獲得一筆香港證券，署長可用書面形式批準(zhǔn)該人士為本條下之認(rèn)可抵押人。

　　(15)任何認(rèn)可抵押人若不按第(13)款規(guī)定辦事將被罰款1，000元;署長

　　將作為對政府之民事欠款予以追討。

　　(16)在本條中：

　　分配就單位信托計(jì)劃下之單位而言，指該等單位之發(fā)行;

　　認(rèn)可抵押人指

　　(a)一名經(jīng)紀(jì)人;或

　　(b)第(14)款下認(rèn)可之作為適用本條之認(rèn)可抵押人。

　　抵押證券就抵押證券而言，指認(rèn)可之抵押人按抵押證券規(guī)則獲得之香港證券。

　　市場合同指按照《證券(結(jié)算所)條例》(第420章)第2條規(guī)定之市場合同。

　　以前收盤價(jià)就香港證券而言，指按掛牌交易所之規(guī)則與操作而決定之這種香港證

　　券以前之收盤價(jià)。

　　認(rèn)可票據(jù)交換所指按照《證券(結(jié)算所)條例》(第420章)第2條規(guī)定之認(rèn)

　　可票據(jù)交換所。

　　"rules" in relation to --規(guī)則有關(guān)：

　　(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)認(rèn)可之票據(jù)交換所，指《證券(結(jié)算所)條例》(第420章)第2條規(guī)定之規(guī)則，該票據(jù)交換所有該條例規(guī)定所賦予之效力;

　　(b)掛牌交易所，指主宰交易所操作和管理之規(guī)則，或指導(dǎo)其成員之規(guī)則，稱呼和

　　職位。

　　賣或買包括任何價(jià)值方面之處理，獲得(而非配給)和交換;任何交易中之有關(guān)

　　文件，按照第30條第3、4或5款之規(guī)定，被認(rèn)為是賣或任何其他形式之賣或買

　　，都將被認(rèn)定為如此。

　　指定日期就證券抵押而言，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)任何被認(rèn)可之抵押人按證券抵押規(guī)定獲得抵押證券后之第15天;

　　(b)按證券抵押之規(guī)定，署長可允許比證券抵押釋義條(b)款所規(guī)定之期限

　　長一些，比執(zhí)行(b)款中之保證，指定日期即指該較長之期限到期后之第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)

　　證券抵押指一種交易，在其中，認(rèn)可之抵押人旨在做成一筆香港證券生意，通過

　　(a)經(jīng)紀(jì)人，按照掛牌交易所之規(guī)定和實(shí)踐，作為經(jīng)紀(jì)人之正常業(yè)務(wù)，從另一人手

　　中獲得符合上述目的之香港證券;

　　(b)應(yīng)在保證中提供：

　　(i)(a)段中之另一人為何人;

　　(ii)自他從(a)段中之另一人手中獲得證券第2天算起，不得超過14日

　　，從另一人手中獲得香港證券之?dāng)?shù)量及描述。

　　證券返還有關(guān)證券抵押，指一種交易，其中，證券抵押釋義中(b)段之保

　　證應(yīng)在

　　(a)該段中指定之時(shí)期執(zhí)行。

　　(b)署長允許之較長時(shí)期執(zhí)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.單位信托計(jì)劃之單位買賣所繳付之印花稅之發(fā)還

　　(1)倘單位信托計(jì)劃之單位買賣乃由該計(jì)劃之經(jīng)理達(dá)成，并已根據(jù)第一附表第二類

　　第(1)項(xiàng)目繳納印花稅者，該計(jì)劃之經(jīng)理及受托人如在達(dá)成該項(xiàng)買賣當(dāng)日起計(jì)之兩個(gè)月

　　期限屆滿前，根據(jù)第(2)款向署長提出申請，并共同證明下列事項(xiàng)，即可獲發(fā)還印花稅

　　

　　(a)有關(guān)單位之證書，若然有者，經(jīng)已撤銷;

　　(b)部分信托資產(chǎn)由于該項(xiàng)買賣而業(yè)已套現(xiàn)，信托資產(chǎn)亦因而有所減縮;及

　　(c)有關(guān)單位已取消，而單位信托經(jīng)理并無權(quán)力轉(zhuǎn)讓其他單位以取代之。

　　(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，倘根據(jù)本條規(guī)定申請發(fā)還印花稅，須于申請時(shí)將已付印花稅之成交

　　單據(jù)，及第(1)款所指單位信托經(jīng)理與受托人之聯(lián)名證明書呈交署長。

　　(3)在本條內(nèi)，信托資產(chǎn)一詞之意義與第30條所載者相同。

　　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.香港證券之交易如非證券經(jīng)銷業(yè)務(wù)，其繳納印花稅之辦法

　　倘成交單據(jù)已根據(jù)第一附表第二類第(2)項(xiàng)目之規(guī)定加蓋印花，惟日后證實(shí)與其有

　　關(guān)之整宗或部分交易乃非屬證券經(jīng)銷業(yè)務(wù)者，則達(dá)成該宗與成交單據(jù)有關(guān)之買賣之經(jīng)紀(jì)，

　　須就署長簽發(fā)之付款通知書，即時(shí)繳納下列數(shù)額之印花稅

　　(a)相等于有關(guān)成交單據(jù)如原先根據(jù)第一附表第二類第(1)項(xiàng)目之規(guī)定加蓋印花

　　則本應(yīng)繳付之?dāng)?shù)額;及

　　(b)相等于由買賣當(dāng)日至繳付(a)段所指數(shù)額之日止之一段期間內(nèi)，該數(shù)額應(yīng)付

　　之利息，利率按每日每百元三仙計(jì)算：

　　但如(a)段所指數(shù)額包含不足100元之?dāng)?shù)，則為確定(b)段所指之利息起見，該數(shù)亦作100元計(jì)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.禁止轉(zhuǎn)移香港證券之股息或利息

　　(1)任何人士，除非符合下列條件，否則無權(quán)直接或間接要求繳付任何香港證券之

　　股息或利息或該等股息或利息之?dāng)?shù)額或價(jià)值

　　(a)該人在提出上述要求時(shí)乃該香港證券之登記擁有人;

　　(b)該人在宣布股息或利息到期支付后曾一度登記為該香港證券之擁有人;

　　(c)該人有權(quán)獲發(fā)該股息或利息乃因其為信托聲明書所指定之人或信托受益人;或

　　(d)該人因貸出款項(xiàng)而取得該香港證券作擔(dān)保，而根據(jù)貸款條件，該人享有領(lǐng)取該

　　股息或利息之權(quán)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，如根據(jù)第(1)款并無權(quán)利提出要求者，不得直接或間接要求或請

　　求支付或收受上述股息或利息或該等股息或利息之?dāng)?shù)額或價(jià)值。

　　(3)任何人士，不得直接或間接將任何香港證券之股息或利息或該等股息或利息之

　　數(shù)額或價(jià)值支付與其他人士，除非

　　(a)該其他人士為該香港證券之登記擁有人;

　　(b)該其他人士在宣布股息或利息到期支付后曾一度登記為該香港證券之擁有人;

　　(c)該人有權(quán)獲發(fā)該股息或利息乃因其為信托聲明書所指定之人或信托受益人;或

　　(d)該其他人士因貸出款項(xiàng)而取得該證券作擔(dān)保，而根據(jù)貸款條件，該人享有領(lǐng)取

　　該股息或利息之權(quán)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.以證券或證券以外之債券作不動(dòng)產(chǎn)之代價(jià)，其征收印花稅辦法

　　(1)倘售賣土地契約之代價(jià)或部分代價(jià)包括任何證券，則該土地契約所須征收之印

　　花稅應(yīng)參照該證券在該土地契約簽訂當(dāng)日之價(jià)值計(jì)算。

　　(2)倘售賣土地契約之代價(jià)或部分代價(jià)包括任何證券以外之債券，該土地契約所須

　　征收之印花稅應(yīng)參照該土地契約簽訂當(dāng)日該債券應(yīng)得之本息計(jì)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.向包括定期繳付款額之代價(jià)征收印花稅辦法

　　(1)就售賣土地契約或香港證券買賣而言，如其代價(jià)或部分代價(jià)包括在一段不超過

　　20年之固定期間內(nèi)按期繳付款項(xiàng)，而須繳付之總額因而可預(yù)先確定者，則有關(guān)之土地契

　　約或成交單據(jù)須按相等于該總額之代價(jià)征收印花稅。

　　(2)就售賣土地契約或香港證券買賣而言，如其代價(jià)或部分代價(jià)包括在一段超過2

　　0年之固定期間內(nèi)須繳付、或永遠(yuǎn)繳付、或須在一段非與生存期同時(shí)終止之非固定期間內(nèi)

　　繳付款項(xiàng)，則有關(guān)之土地契約或成交單據(jù)須按照代價(jià)數(shù)額相當(dāng)于根據(jù)出售條件在土地契約

　　或成交單據(jù)簽訂日期后20年內(nèi)所須繳付之總額而征收印花稅。

　　(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)就售賣土地契約或香港證券買賣而言，如其代價(jià)或部分代價(jià)包括終生須按期繳付款項(xiàng)，則有關(guān)之土地契約或成交單據(jù)須按照代價(jià)數(shù)額相當(dāng)于根據(jù)出售條件在土地契約或成交單據(jù)簽訂日期后12年內(nèi)所須繳付之總額而征收印花稅。

　　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.以債務(wù)等作代價(jià)之土地契約等，其征收印花稅辦法

　　(1)就售賣土地契約或任何導(dǎo)致香港證券之受益人權(quán)益轉(zhuǎn)讓之交易而言，如該項(xiàng)土

　　地契約或交易乃全部或部分以受讓人所欠之任何債務(wù)，或以或然或必然支付之金錢或轉(zhuǎn)移

　　之證券為代價(jià)者(不論其是否對轉(zhuǎn)讓之物業(yè)或權(quán)益成為或構(gòu)成一種抵押)，則該債務(wù)、金

　　錢或證券應(yīng)視為代價(jià)之全部或部分(視乎情形而定)，而有關(guān)土地契約或成交單據(jù)則須按

　　該項(xiàng)代價(jià)征收印花稅。

　　(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)倘售賣土地契約或?qū)е孪愀圩C券之受益人權(quán)益轉(zhuǎn)移之交易乃全部或部分以受讓人所欠之債務(wù)為代價(jià)，而除本款之規(guī)定外，有關(guān)之土地契約或成交單據(jù)應(yīng)征收印花稅所根據(jù)之代價(jià)，乃高于轉(zhuǎn)讓物業(yè)或受益人權(quán)益之價(jià)值，則該代價(jià)應(yīng)減至與該價(jià)值相等;此外，該售賣土地契約或成交單據(jù)，除非根據(jù)第13條第(3)款規(guī)定加蓋印章，否則不得視為已加蓋適當(dāng)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)倘承讓人因第(1)款所提及導(dǎo)致任何法團(tuán)股份之受益人權(quán)益轉(zhuǎn)移之交易，或

　　因與該項(xiàng)交易有關(guān)，而須負(fù)擔(dān)該法團(tuán)之債務(wù)，則該項(xiàng)交易，除以其他支付之金錢或轉(zhuǎn)移之

　　股份為條件外，并得視為以支付一筆與該項(xiàng)債務(wù)相等之款額為條件。

　　25. Stamp duty chargeable in case of certain conveyances若干土地契約之征收印花稅辦法

　　(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)倘合約訂明以一個(gè)代價(jià)出售整項(xiàng)不動(dòng)產(chǎn)，但該項(xiàng)不動(dòng)產(chǎn)分為個(gè)別部分以不同文

　　件轉(zhuǎn)讓與買主，則須按雙方認(rèn)為適當(dāng)之辦法將代價(jià)分?jǐn)?，并在有關(guān)之土地契約內(nèi)列明每一

　　部分之代價(jià);而該土地契約，則須根據(jù)該代價(jià)征收印花稅。

　　(2)倘合約訂明以一個(gè)代價(jià)由2名或以上人士共同購置，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購置整項(xiàng)不動(dòng)產(chǎn)，但該項(xiàng)不動(dòng)產(chǎn)分為個(gè)別部分，以根據(jù)

　　每一部分特訂之代價(jià)轉(zhuǎn)讓與購置或經(jīng)他人代購之人士，則每一部分之土地契約均須按該契

　　約內(nèi)所指定之代價(jià)征收印花稅。

　　(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)倘需要多項(xiàng)轉(zhuǎn)讓文件始可使買主擁有出售之不動(dòng)產(chǎn)之全部業(yè)權(quán)，則只有主要之

　　轉(zhuǎn)讓文件方須征收印花稅;其他文件，則毋須征收印花稅。

　　(4)凡已簽訂合約購置任何不動(dòng)產(chǎn)之人士，倘于取得有關(guān)之土地契約之前，簽訂合

　　約將該項(xiàng)不動(dòng)產(chǎn)出售與任何其他人士，而該項(xiàng)不動(dòng)產(chǎn)隨即轉(zhuǎn)讓與轉(zhuǎn)購人，則有關(guān)土地契約

　　須按轉(zhuǎn)購人所付出之代價(jià)征收印花稅。

　　(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)凡已簽訂合約購置任何不動(dòng)產(chǎn)之人士，倘于取得有關(guān)之土地契約之前，簽訂合約將該項(xiàng)不動(dòng)產(chǎn)之全部或部分出售與任何其他人士，而原賣主其后將該項(xiàng)不動(dòng)產(chǎn)分為若干部分轉(zhuǎn)讓與不同人等，則每一部分之土地契約只須按轉(zhuǎn)購人所付出之代價(jià)征收印花稅，而不必理會(huì)原來代價(jià)之?dāng)?shù)額或價(jià)值。

　　(6)倘轉(zhuǎn)購人已取得有關(guān)土地權(quán)益之實(shí)際轉(zhuǎn)讓(該權(quán)益乃原屬向其直接出售之人士

　　者)，而該項(xiàng)轉(zhuǎn)讓須按轉(zhuǎn)購人所付出之代價(jià)征收印花稅，并已加蓋適當(dāng)印花，則原賣主其

　　后與該轉(zhuǎn)購人就同一項(xiàng)不動(dòng)產(chǎn)所簽訂之土地契約毋須征收印花稅。

　　(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)在以任何不動(dòng)產(chǎn)交換其他不動(dòng)產(chǎn)，或?qū)⑷魏尾粍?dòng)產(chǎn)劃分為若干部分時(shí)，如須支付或給予，或同意支付或給予任何代價(jià)以求均等者，則達(dá)成該項(xiàng)交換或劃分之主要或唯一文件，除受第27條規(guī)定管制外，應(yīng)視作售賣土地契約而只須按該代價(jià)征收印花稅;此外，如屬此種情形而須有若干文件方可使各方均獲得其全部所有權(quán)益者，則除主要文件外，其他所有文件，均毋須征收印花稅。

　　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.售賣不動(dòng)產(chǎn)之法理上之產(chǎn)權(quán)或權(quán)益之合約等，

　　其征收印花稅辦法

　　(1)任何售賣不動(dòng)產(chǎn)之法理上之產(chǎn)權(quán)或權(quán)益之合約或協(xié)議，均須征收印花稅，一如

　　其為該產(chǎn)權(quán)或權(quán)益之實(shí)際售賣土地契約。

　　(2)倘買主已根據(jù)第(1)款繳納印花稅，并在其取得該物業(yè)之土地契約之前已簽

　　訂合約或協(xié)議將該物業(yè)出賣，而該宗買賣之代價(jià)較原先買賣之代價(jià)為高，則有關(guān)之合約或

　　協(xié)議須按該額外代價(jià)征收印花稅;在其他情況下，則毋須征收印花稅。

　　(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)凡已根據(jù)第(1)或第(2)款繳妥印花稅者，與買主或轉(zhuǎn)購人、或其代表或獲其指示之其他人士所訂立之土地契約毋須征收印花稅，而署長在接獲申請，并于有關(guān)人士出示之已加蓋適當(dāng)印花之合約或協(xié)議后，須在有關(guān)土地契約上注明已繳納印花稅。

　　(4)倘根據(jù)第(1)或第(2)款所指，但未加蓋印花之合約或協(xié)議而訂立之土地

　　契約，在該合約或協(xié)議簽訂后之六個(gè)月內(nèi)或署長按實(shí)際情況認(rèn)為合理之一段較長時(shí)間內(nèi)，

　　提交署長蓋印，該契約得予以蓋印，而有關(guān)之合約或協(xié)議即毋須再征收印花稅。

　　(5)倘第(1)或第(2)款所指之合約或協(xié)議其后予以取消或宣告作廢，任何已

　　繳之印花稅須由署長發(fā)還。

　　27. Voluntary dispositions自愿饋贈(zèng)

　　(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)凡屬生前自愿饋贈(zèng)之不動(dòng)產(chǎn)土地契約，應(yīng)按照售賣土地契約征收印花稅;計(jì)算

　　稅額時(shí)應(yīng)以該轉(zhuǎn)讓物業(yè)之價(jià)值作為買賣代價(jià)之?dāng)?shù)額或價(jià)值。

　　(2)凡屬生前自愿饋贈(zèng)之香港證券轉(zhuǎn)讓文件或?qū)儆诘?8條第(1)款所指按該條

　　規(guī)定視作上述文件之任何文件，倘根據(jù)第19條第(1)款訂立之成交單據(jù)，已按照承讓

　　人就上述香港證券所付代價(jià)之?dāng)?shù)額或價(jià)值繳納印花稅者，則其所須征收之印花稅，得用上

　　述已繳付之印花稅抵銷之。

　　(3)凡屬生前自愿饋贈(zèng)之土地契約或轉(zhuǎn)讓文件，除非獲署長根據(jù)第13條第(3)

　　款(b)段在其上蓋印，否則不得視作加蓋適當(dāng)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)就本條例而言，任何土地契約或轉(zhuǎn)讓文件(除該項(xiàng)轉(zhuǎn)讓乃出于誠意及以有值代價(jià)予以買主或持有抵押權(quán)益者或其他人士外)均應(yīng)視為屬于生前自愿饋贈(zèng)之土地契約或轉(zhuǎn)讓文件論;此外，為達(dá)致此目的起見，(除以婚姻為代價(jià)者外)，倘署長認(rèn)為由于繳付作為代價(jià)之款額不足或由于其他情況，該財(cái)產(chǎn)之承讓人士從該項(xiàng)轉(zhuǎn)讓中得到可觀利益，則該項(xiàng)土地契約或轉(zhuǎn)讓文件之代價(jià)不得視為有值代價(jià)。

　　(5)本條縱有任何規(guī)定，均不適用于為保障墊款或貸款之償還以象征式代價(jià)而訂立

　　之土地契約或轉(zhuǎn)讓文件;或?yàn)槲涡率芡腥硕喠⒅恋仄跫s或轉(zhuǎn)讓文件不論該信托為明

　　示或暗示者;或并無將受益人權(quán)益轉(zhuǎn)移者;或受托人或其他人士以受托人身份為受益人訂

　　立之土地契約或轉(zhuǎn)讓文件，不論該信托為明示或暗示者;此外，即使有關(guān)之土地契約或轉(zhuǎn)

　　讓文件并無列明其可根據(jù)本條獲豁免征收印花稅之情況，本款仍屬有效。

　　(6)在本條內(nèi)，土地契約一詞包括任何租約協(xié)議或任何不動(dòng)產(chǎn)之退讓或棄權(quán)書。

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

　　預(yù)備出售或有權(quán)推翻之土地契約或轉(zhuǎn)讓文件

　　(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，其征收印花稅辦法

　　(1)除本條另有規(guī)定外，凡將預(yù)備出售之財(cái)產(chǎn)轉(zhuǎn)讓與任何人士之文件，應(yīng)視作生前

　　自愿將該財(cái)產(chǎn)饋贈(zèng)之土地契約或轉(zhuǎn)讓文件處理。

　　(2)凡于訂立或簽訂第(1)款適用之文件后兩年內(nèi)向署長提出申請并能向其證明

　　

　　(a)訂立或簽訂該文件時(shí)預(yù)算出售財(cái)產(chǎn)之舉并未實(shí)現(xiàn)，而該財(cái)產(chǎn)已轉(zhuǎn)回或授回轉(zhuǎn)讓

　　人或已轉(zhuǎn)讓與因其逝世或破產(chǎn)而取得其權(quán)益之人士;或

　　(b)該項(xiàng)財(cái)產(chǎn)經(jīng)已出售，但其代價(jià)較該文件按照本條征收印花稅時(shí)所根據(jù)之價(jià)值為

　　少者，如屬(a)段所指之情況，而根據(jù)本條征收之印花稅較根據(jù)其他條文規(guī)定本應(yīng)征收者

　　為多，署長須將多繳之稅發(fā)還;如屬(b)段所指之情況，而根據(jù)本條所征收之印花稅較

　　該文件根據(jù)第(1)款按相等于有關(guān)代價(jià)之價(jià)值加蓋印花時(shí)所應(yīng)征收者為多，則須將多繳

　　之稅發(fā)還：但如屬上述(b)段所指之情況，而署長認(rèn)為有關(guān)該項(xiàng)售賣土地契約或轉(zhuǎn)讓文件應(yīng)按照第27條第(4)款之規(guī)定征收印花稅者，則毋須將已繳印花稅發(fā)還。

　　(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?qū)㈩A(yù)備出售之財(cái)產(chǎn)轉(zhuǎn)讓而訂立或簽訂之文件，不論其是否將其他財(cái)產(chǎn)一并轉(zhuǎn)讓或授與，本條第(1)款及第(2)款均適用之，惟就其他財(cái)產(chǎn)所應(yīng)征收之印花稅，則不受該兩款規(guī)定所影響。

　　(4)為執(zhí)行第27條及本條之規(guī)定起見，在決定根據(jù)上述任何一項(xiàng)規(guī)定征收印花稅

　　之文件所轉(zhuǎn)讓或授與之財(cái)產(chǎn)之價(jià)值時(shí)毋須考慮下列各項(xiàng)

　　(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)任何可使該財(cái)產(chǎn)或其部分或該財(cái)產(chǎn)之任何權(quán)益再授回轉(zhuǎn)讓人或其代表之權(quán)力(

　　無論該權(quán)力是否記載于文件之內(nèi));

　　(b)由該財(cái)產(chǎn)或其任何部分保留之年金，或按照上述方法保留之終身或其他權(quán)益，

　　但該等年金或權(quán)益可被收回者;但如于訂立或簽訂上述文件后兩年內(nèi)向署長提出申請，并

　　能向其證明已就有關(guān)財(cái)產(chǎn)行使(a)段所指之權(quán)力，而該財(cái)產(chǎn)或代表該財(cái)產(chǎn)之其他財(cái)產(chǎn)之

　　全部或部分亦因而獲轉(zhuǎn)回或授回，署長須將根據(jù)本款多繳之印花稅發(fā)還;如全部財(cái)產(chǎn)經(jīng)已

　　轉(zhuǎn)回或授回而根據(jù)本款繳納之印花稅較按照本款以外之規(guī)定繳付者為多，須將多繳之稅發(fā)

　　還;如屬其他情形，而根據(jù)本款繳納之印花稅較該文件倘只將未經(jīng)轉(zhuǎn)回或授回之財(cái)產(chǎn)轉(zhuǎn)讓

　　或授與時(shí)所應(yīng)繳納者為多，則將多繳之稅發(fā)還。

　　29. Certificate with respect to certain conveyances on sale

　　關(guān)于若干售賣土地契約之證明書

　　(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)第一附表第一類第(1)項(xiàng)目提及售賣土地契約所涉及代價(jià)經(jīng)已證明不超逾某

　　一數(shù)額時(shí)，指該售賣土地契約內(nèi)載有陳述書，證明該文件所達(dá)成之交易并非屬于一宗較大

　　或一系列交易之一部分，而此等交易之代價(jià)之?dāng)?shù)額或價(jià)值或合計(jì)數(shù)額或價(jià)值超逾所證明之

　　數(shù)額。

　　(2)在第(1)款內(nèi)，凡有提及代價(jià)之?dāng)?shù)額或價(jià)值之處，應(yīng)解釋如下

　　(a)對屬于生前自愿饋贈(zèng)之土契約所應(yīng)征收之印花稅而言，指轉(zhuǎn)讓財(cái)產(chǎn)之價(jià)值;

　　(b)對租約或租約協(xié)議所應(yīng)征收之印花稅而言指除租金外，以金錢、證券或債券為

　　代價(jià)之?dāng)?shù)額或價(jià)值。

　　PART IIIA AGREEMENTS TO SELL IMMOVABLE PROPERTY

　　第ⅢA部 出售不動(dòng)產(chǎn)協(xié)議

　　29A. Interpretation and application of Part III A第ⅢA部之釋義與應(yīng)用范圍

　　(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)在本部與第一附表內(nèi)

　　出售協(xié)議指

　　(a)任何人之買賣不動(dòng)產(chǎn)所簽訂之文件;

　　(b)任何人之授與或被授與購買不動(dòng)產(chǎn)之權(quán)利，或者不動(dòng)產(chǎn)之優(yōu)先購買權(quán)利，而非

　　其他規(guī)定之權(quán)利之文件;

　　(c)某文件，而非《稅務(wù)條例》(第112章)第2條規(guī)定之以一金融機(jī)構(gòu)為受益

　　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)給予或被給予一種不可撤銷之代理人權(quán)力，來保障買主行使所賦予債權(quán)關(guān)系方面之所有權(quán)利益，代表賣主向買主授權(quán)，有出售和處理賣主不動(dòng)產(chǎn)利益之權(quán)力;

　　(ii)讓與或被讓與代表讓與者出售或處理讓與者不動(dòng)產(chǎn)利益之權(quán)力，這種權(quán)力之

　　代價(jià)把權(quán)力從受讓者轉(zhuǎn)給讓與者。

　　(d)有關(guān)不動(dòng)產(chǎn)之信托聲明文件，而非一種按聲明規(guī)定沒有財(cái)產(chǎn)交割之信托聲明;

　　(e)一個(gè)倘若執(zhí)行，就涉及不動(dòng)產(chǎn)轉(zhuǎn)讓契約出售之文件;

　　(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)一個(gè)有關(guān)非書面形式之出售協(xié)議文件，由備忘錄、支票等證據(jù)組成;

　　(g)符合有關(guān)文件買主定義之任何人，根據(jù)該文件規(guī)定轉(zhuǎn)讓不動(dòng)產(chǎn)之權(quán)利之文

　　件;

　　(h)符合有關(guān)文件買主定義之任何人指定或指示;

　　(i)轉(zhuǎn)讓或授權(quán)轉(zhuǎn)讓買主根據(jù)該文件規(guī)定之不動(dòng)產(chǎn)利益之文件;

　　(ii)授權(quán)另一人根據(jù)該文件規(guī)定獲得不動(dòng)產(chǎn)轉(zhuǎn)讓契約，或者執(zhí)行一項(xiàng)第三者受益

　　之如此轉(zhuǎn)讓之文件，而非指定或指示受益人為買主在財(cái)產(chǎn)方面之受托人，或一名或一名以

　　上受益人，他們是買主之父母、配偶或子女(受益人也不能是買主本人)。

　　應(yīng)繳印花稅之出售協(xié)議指按第一附件第一類第(1A)項(xiàng)規(guī)定，應(yīng)繳納印花稅之

　　出售協(xié)議。

　　非住宅財(cái)產(chǎn)指不動(dòng)產(chǎn)，

　　(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)可由政府租賃，或簽有政府租賃協(xié)議;

　　(b)屬于《多層大廈(業(yè)主組織法團(tuán))條例》(第344章)第2條范圍內(nèi)之相互

　　賠償損失之協(xié)議;

　　(c)按《建筑物條例》(第123章)第21條規(guī)定頒發(fā)之占有許可證;

　　(d)任何署長認(rèn)可之有效限制財(cái)產(chǎn)之獲準(zhǔn)使用人之其他文件：

　　以上文件，在政府租賃該不動(dòng)產(chǎn)，或同意政府租賃該不動(dòng)產(chǎn)(正當(dāng)租賃)期間之任何

　　時(shí)候，都不能全部或部分用作住宅之目的。

　　買主包括任何按照出售協(xié)議或不成文出售協(xié)議之人，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)簽訂了購買不動(dòng)產(chǎn)契約;

　　(b)獲得

　　(i)不動(dòng)產(chǎn);

　　(ii)購買不動(dòng)產(chǎn)之權(quán)利或不動(dòng)產(chǎn)之優(yōu)先購買權(quán)，而非限定之權(quán)利;

　　(iii)出售或處理任何不動(dòng)產(chǎn)利益之權(quán)力或權(quán)限;

　　(iv)另一買主按出售協(xié)議或不成文出售協(xié)議所擁有之不動(dòng)產(chǎn)權(quán)利或利益;

　　(v)轉(zhuǎn)讓任何這種權(quán)利或利益之權(quán)力;

　　(vi)按照出售協(xié)議或不成文出售協(xié)議之規(guī)定，取得不動(dòng)產(chǎn)轉(zhuǎn)讓契約之權(quán)限;或

　　(c)被指名為另一被授權(quán)人執(zhí)行不動(dòng)產(chǎn)轉(zhuǎn)讓契約之受益人。

　　住宅財(cái)產(chǎn)指非住宅財(cái)產(chǎn)之外之不動(dòng)產(chǎn)。

　　特定選擇權(quán)或權(quán)利指一種選擇權(quán)或購買權(quán)或優(yōu)先購買權(quán)，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)出租人授與承租人;

　　(b)在租賃或租賃協(xié)議中，不少于三年固定期限;

　　(c)租賃所規(guī)定之財(cái)產(chǎn)：

　　自租賃或租賃協(xié)議開始后三年內(nèi)，不得行使這種選擇權(quán)或權(quán)利。除非事先通知要行使

　　這一權(quán)利，而通知之有效期為三年。

　　不成文出售協(xié)議指非以書面形式之合同，協(xié)議或聲明，但如同文件形式具有組成

　　出售協(xié)議之性質(zhì)。

　　"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.

　　賣主包括按照出售協(xié)議或不成文出售協(xié)議之任何人，他

　　(a)簽訂了出售不動(dòng)產(chǎn)契約，

　　(b)批準(zhǔn)、授與或轉(zhuǎn)讓

　　(i)不動(dòng)產(chǎn);

　　(ii)購買不動(dòng)產(chǎn)之選擇權(quán)權(quán)利或不動(dòng)產(chǎn)之優(yōu)先購買權(quán)，而非特定選擇權(quán)或權(quán)利;

　　(iii)出售或處理任何不動(dòng)產(chǎn)利益之權(quán)力或權(quán)限;

　　(iv)他作為一買主，按照出售協(xié)議或不成文出售協(xié)議所擁有之不動(dòng)產(chǎn)權(quán)利或利益

　　;

　　(v)轉(zhuǎn)讓任何這種權(quán)利之權(quán)力;

　　(vi)按照出售協(xié)議或不成文出售協(xié)議之規(guī)定，取得不動(dòng)產(chǎn)轉(zhuǎn)讓契約之權(quán)限;

　　(c)指定另一人按照出售協(xié)議或不成文出售協(xié)議來執(zhí)行受益人為第三者之不動(dòng)產(chǎn)轉(zhuǎn)

　　讓契約。

　　(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)出售協(xié)議或不成文出售協(xié)議可以是強(qiáng)制性的，也可以是非強(qiáng)制性的;可以是無

　　條件的，也可以是有條件的;可以是正式的，也可以是非正式的;可以是臨時(shí)的，也可以

　　是永久的;可以是暫時(shí)的，也可以是非暫時(shí)的。

　　(3)一份出售協(xié)議可以包含2個(gè)或2個(gè)以上文件。

　　(4)為執(zhí)行本部及第一附表第一類第(A)項(xiàng)而言，出售協(xié)議，不成文出售協(xié)議和

　　出售不動(dòng)產(chǎn)轉(zhuǎn)讓契約應(yīng)與前一個(gè)文件之條件一致，只要該出售協(xié)議，不成文出售協(xié)議，出

　　售不動(dòng)產(chǎn)轉(zhuǎn)讓契約(如情況如此)和該前一個(gè)協(xié)議

　　(a)有關(guān)同一不動(dòng)產(chǎn);

　　(b)為不動(dòng)產(chǎn)轉(zhuǎn)讓契約規(guī)定同樣之代價(jià)。

　　(5)第一附表第一類第(1A)項(xiàng)不適用于非住宅財(cái)產(chǎn)之出售協(xié)議。

　　(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)這一部分和第一附表第一類第(1A)項(xiàng)對該條例其他部分之規(guī)定實(shí)行否定。

　　(7)本部及第一附表第一類第(1A)項(xiàng)不適用于下列出售協(xié)議和不成文出售協(xié)議：

　　(a)以前簽訂的;或

　　(b)取代了以前由同樣雙方以同樣之條件簽訂之另一出售協(xié)議或不成文出售協(xié)議，

　　而此后開始實(shí)施1992年《印花稅(修訂)條例》。

　　29B. Duty to execute agreement for sale簽訂出售協(xié)議之責(zé)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)在不成文出售協(xié)議或出售協(xié)議下之買主和賣主應(yīng)在有關(guān)日期后之30天之內(nèi)，

　　如未曾按協(xié)議進(jìn)行，簽訂包含第(5)款說明事項(xiàng)之出售協(xié)議。

　　(2)以上第(1)款不適用于在有關(guān)日期不知道不成文出售協(xié)議或出售協(xié)議與已有

　　關(guān)之買主。

　　(3)在以上第(1)、第(2)款中，有關(guān)日期指

　　(a)如是不成文出售協(xié)議，指協(xié)議簽訂日;

　　(b)如是前面沒有不成文出售協(xié)議之出售協(xié)議，也沒有由相同雙方以相同之條件簽

　　訂之另一出售協(xié)議，指協(xié)議簽訂日;

　　(c)倘前面有一個(gè)或一個(gè)以上不成文出售協(xié)議之出售協(xié)議，或有另一個(gè)由相同之雙

　　方以相同之條件簽訂之出售協(xié)議，指第一個(gè)協(xié)議簽訂日。

　　(4)倘某人作為買主或賣主之代理人介入了一項(xiàng)出售協(xié)議或不成文出售協(xié)議，代理

　　人和賣主或買主(如情況如此)應(yīng)當(dāng)共同及分別符合第(1)款中規(guī)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)就執(zhí)行第(1)款而言，以下事項(xiàng)屬予以指明

　　(a)有關(guān)不動(dòng)產(chǎn)之賣主和買主之姓名、地址;

　　(b)如賣主或買主是個(gè)人，則要求提供身份證明號碼;

　　(c)倘賣主或買主不是個(gè)人，但已根據(jù)《商業(yè)登記條例》(第310章)注冊，則

　　要求提供賣主或買主之生意登記號碼;

　　(d)不動(dòng)產(chǎn)之描述及地點(diǎn);

　　(e)按照第29A條第(1)款之規(guī)定，說明該不動(dòng)產(chǎn)是住宅財(cái)產(chǎn)還是非住宅財(cái)產(chǎn);

　　(f)出售協(xié)議簽訂之日期;

　　(g)如在出售協(xié)議前有不成文出售協(xié)議，或有另一由相同之雙方以相同之條件簽訂

　　之出售協(xié)議，則以第一個(gè)協(xié)議日期為準(zhǔn);

　　(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)說明根據(jù)出售協(xié)議是否有為準(zhǔn)備或可能之不動(dòng)產(chǎn)轉(zhuǎn)讓契約之出售而達(dá)成一致之

　　日期;如有，寫出該日期;

　　(i)說明在出售協(xié)議之前是否有為準(zhǔn)備或可能之不動(dòng)產(chǎn)轉(zhuǎn)讓契約之出售而達(dá)成一致

　　價(jià)款;如有，該價(jià)款數(shù)量是多少。

　　(j)簽訂文件之每個(gè)人所知其他任何代價(jià)之?dāng)?shù)量或價(jià)值，根據(jù)該協(xié)議已付或已給，

　　或已經(jīng)同意付出或給予任何與該出售協(xié)議或與任何不動(dòng)產(chǎn)轉(zhuǎn)讓契約出售有關(guān)之人(不包括

　　合法費(fèi)用);接受或擬接受這種代價(jià)之人姓名、地址、身份證明號碼或生意注冊號碼;還

　　有與此代價(jià)有關(guān)之利益描述。

　　(k)如買主還未簽訂協(xié)議、說明，就每個(gè)簽訂協(xié)議之人士所知，買主是否知道在協(xié)

　　議簽訂時(shí)自己與協(xié)議有關(guān)。

　　(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)款規(guī)定要求簽訂出售協(xié)議之人士，如未能簽約，則應(yīng)向署長繳納民事欠款，應(yīng)付該協(xié)議應(yīng)繳納之印花稅，按照本條款，該出售協(xié)議被視為應(yīng)繳印花稅協(xié)議，并按第9條規(guī)定，應(yīng)付罰款;如2人或2人以上未能簽約，則每人應(yīng)承擔(dān)共同與分別之責(zé)任。

　　(7)按上述第(6)款之規(guī)定，任何應(yīng)為出售協(xié)議繳納印花稅之人士可以用他已繳

　　付印花稅之?dāng)?shù)量(如有的話)來抵銷，按第29D條第(6)款(d)段之規(guī)定，他在執(zhí)

　　行該協(xié)議時(shí)之不動(dòng)產(chǎn)轉(zhuǎn)讓契約出售應(yīng)繳納之印花稅。

　　(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)款之效力不能為任何超過文件蓋印失效期6年以上文件返還印花稅而

　　提起訴訟。

　　(9)任何企圖欺騙政府不遵守上述第(1)款規(guī)定之人士都視為犯罪，但署長在開

　　始刑事起訴前，可以和解處理這些犯罪行為。

　　(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)款規(guī)定，并不影響出售協(xié)議或不成文出售協(xié)議之有效性或強(qiáng)制性。

　　(11)在本條中，與某人有關(guān)的身份證號碼指：

　　(a)按照《人事登記條例》(第177章)發(fā)給該人士之身份證號碼;

　　(b)如沒有發(fā)給他這種身份證，任何旅行文件號碼、身份證號碼、或按《人民入境

　　條例》(第115章)第2條第(1)款之規(guī)定，發(fā)給該人士身份文件號碼;

　　(c)如沒有發(fā)給他上述文件或證明，則任何其他能證明他身份之文件號碼，只要能

　　使署長認(rèn)可，

　　但除非描述了有關(guān)文件，這種號碼是不能完全生效的。

　　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.應(yīng)繳納印花稅之出售協(xié)議

　　(1)第一附表第一類第(1A)項(xiàng)適用的出售協(xié)議應(yīng)繳納印花稅，即使該協(xié)議已經(jīng)

　　撤銷，宣布無效或廢除，或以其他任何理由而沒有執(zhí)行。

　　(2)第一附表第一類第(1A)項(xiàng)適用的出售協(xié)議應(yīng)繳納印花稅，即使

　　(a)該協(xié)議不包含第29B條第(5)款說明的事項(xiàng);

　　(b)該協(xié)議未被第29B條第(1)款要求的人簽訂，或上述(a)(b)同時(shí)存在。但署長可以拒絕蓋印于不包含這些事項(xiàng)或未被簽訂的應(yīng)付印花稅之出售協(xié)議。

　　(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)為避免引致疑問，特作如下聲明，如果

　　(a)任何有關(guān)不動(dòng)產(chǎn)出售協(xié)議均應(yīng)繳納印花稅;

　　(b)(在執(zhí)行第一次提到之出售協(xié)議時(shí))不動(dòng)產(chǎn)或部分不動(dòng)產(chǎn)之轉(zhuǎn)讓契約出售之前，任何有關(guān)全部或部分該不動(dòng)產(chǎn)之出售協(xié)議均應(yīng)繳納印花稅(不論應(yīng)由第一次提到之出售協(xié)議之賣主或買主，或由雙方繳付) 那么(除非第一附表第一類第(1A)項(xiàng)和第29F條注釋里另作規(guī)定)每一協(xié)議應(yīng)為該協(xié)議的有關(guān)代價(jià)繳付印花稅。

　　(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)如果有關(guān)同樣的或部分同樣的不動(dòng)產(chǎn)有2個(gè)以上的出售協(xié)議而作必要調(diào)整后，第(3)款所指之原則仍適用，例如

　　(a)如果一位買主將應(yīng)付印花稅之出售協(xié)議售出，此再次出售協(xié)議應(yīng)付印花稅;而

　　二手買主又將此協(xié)議再次出售，則這第三次出售協(xié)議還是應(yīng)付印花稅;或者

　　(b)如果賣主和第二位買主取消了一應(yīng)付印花稅的出售協(xié)議，代之以另一份應(yīng)付印

　　花稅的出售協(xié)議，而賣主和第三位買主又取消了第二份應(yīng)付印花稅的出售協(xié)議，代之以另

　　一份應(yīng)付印花稅的出售協(xié)議。

　　那么(除非第一附表第一類第(1A)項(xiàng)和第29F條注釋里另作規(guī)定)，每一協(xié)議

　　都應(yīng)為該協(xié)議的有關(guān)代價(jià)繳付印花稅。

　　(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)一項(xiàng)應(yīng)繳納印花稅之不動(dòng)產(chǎn)出售協(xié)議簽訂了;

　　(b)在執(zhí)行第一協(xié)議之過程中，一項(xiàng)該不動(dòng)產(chǎn)或部分該不動(dòng)產(chǎn)之轉(zhuǎn)讓契約出售之前

　　，有關(guān)該不動(dòng)產(chǎn)的全部或部分又簽訂了另一應(yīng)繳印花稅之出售協(xié)議(不論是由第一個(gè)協(xié)議

　　之賣主或買主，或二者皆然)，

　　(c)在第二個(gè)出售協(xié)議下

　　(i)一個(gè)買主之姓名是第一出售協(xié)議之買主姓名，另一名買主不是;或者;

　　(ii)買主是第一出售協(xié)議之買主之一(或之幾)，但不是全部，則第二個(gè)協(xié)議應(yīng)

　　繳納印花稅，如該協(xié)議乃執(zhí)行第一出售協(xié)議之過程中簽訂中的一項(xiàng)轉(zhuǎn)讓契約的出售;所以

　　，第29D條第(4)款或第(5)款之規(guī)定(合適的)將適用。

　　(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)如果有關(guān)一項(xiàng)不動(dòng)產(chǎn)出售協(xié)議之印花稅已繳付，而賣主不能提供與協(xié)議一致之產(chǎn)權(quán)書;在這種情況下買主廢除了該協(xié)議

　　(a)只要出示署長要求之合法聲明或其他證明，署長將對已付印花稅實(shí)行減免;

　　(b)第51條適用這種減免，如系在第Ⅳ部中退換損壞之印花一樣;但是

　　(c)這一款僅適用于，如果

　　(i)在協(xié)議廢除后2年內(nèi)申請減免者;

　　(ii)還沒有開始法律訴訟(不是決定買主是否有權(quán)廢除協(xié)議的法律訴訟)，在這

　　種訴訟中，文件可能會(huì)被交出來作為證據(jù)，如果署長要求，文件將被交出取消。

　　(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)如果應(yīng)付印花稅之出售協(xié)議包含2個(gè)或2個(gè)以上文件，只有主要文件應(yīng)付印花

　　稅，其他文件將不付印花稅。

　　(8)在本條例中，出售協(xié)議之代價(jià)將被視為第29B條第(5)款(i)段和(j

　　)段中有關(guān)之?dāng)?shù)量和價(jià)值的總和。

　　(9)為確定應(yīng)付印花稅的出售協(xié)議繳付印花稅之方式而言，下列情形之一者，第2

　　2，23和24條應(yīng)當(dāng)實(shí)行，一如在該條中提及者

　　亦然

　　(a)有關(guān)轉(zhuǎn)讓契約出售將被當(dāng)作有關(guān)應(yīng)付印花稅之出售協(xié)議;

　　(b)有關(guān)承買人將被當(dāng)作一項(xiàng)應(yīng)付印花稅之出售協(xié)議之買主;

　　(c)有關(guān)轉(zhuǎn)讓之財(cái)產(chǎn)將被當(dāng)作按應(yīng)付印花稅之出售協(xié)議規(guī)定之不動(dòng)產(chǎn)。

　　(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)在一項(xiàng)應(yīng)付印花稅的出售協(xié)議下，如果，

　　(a)任何一不動(dòng)產(chǎn)交換另一不動(dòng)產(chǎn);或者，

　　(b)瓜分一不動(dòng)產(chǎn)

　　得到同意，并為公平瓜分付出了(或同意付出)代價(jià)，則除非第29F條另有規(guī)定;該出售協(xié)議應(yīng)繳付與為代價(jià)而應(yīng)付印花稅的出售協(xié)議相同的印花稅，而且只須付這一印花稅。

　　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.住宅財(cái)產(chǎn)轉(zhuǎn)讓契約之出售

　　(1)如提交一份出售之住宅財(cái)產(chǎn)轉(zhuǎn)讓契約申請蓋印，署長有理由相信

　　(a)應(yīng)付印花稅之出售協(xié)議或者不成文出售協(xié)議，如以文件之形式，則應(yīng)是一份賣

　　主授權(quán)之后，有關(guān)全部或部分該財(cái)產(chǎn)的應(yīng)付印花稅之出售協(xié)議。

　　(b)若該出售協(xié)議不符合第29B條第(1)款之規(guī)定，或沒有適當(dāng)加蓋印花，或

　　沒有按第5條第(1)款或第13條第(2)款規(guī)定加蓋印花，

　　則署長可以拒絕在該出售住宅財(cái)產(chǎn)轉(zhuǎn)讓契約上蓋印。

　　(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)款另作規(guī)定，如與應(yīng)付印花稅之出售協(xié)議一致的一項(xiàng)住宅財(cái)產(chǎn)轉(zhuǎn)讓契約出售簽訂了，

　　(a)而該出售協(xié)議加蓋了適當(dāng)印章或按第5條第(1)款或第13條第(2)款之

　　規(guī)定交付了印花稅(不論是在該轉(zhuǎn)讓契約出售簽訂之前或之后)，該項(xiàng)轉(zhuǎn)讓契約出售應(yīng)付

　　印花稅100元。

　　(b)如出售協(xié)議未付印花稅，則

　　(i)該轉(zhuǎn)讓契約出售應(yīng)按第一附表第一類第(1)項(xiàng)繳付印花稅;

　　(ii)為了計(jì)算該轉(zhuǎn)讓契約出售之蓋印時(shí)間，該轉(zhuǎn)讓契約出售將被視作是在出售協(xié)

　　議簽訂那一天簽訂的;或者，如果在出售協(xié)議之前還有一出售協(xié)議或一不成文出售協(xié)議，

　　以同樣的雙方和同樣的條件簽訂，則該轉(zhuǎn)讓契約出售將被視作是在第一個(gè)出售協(xié)議簽訂那

　　天簽訂的;

　　(iii)該出售協(xié)議應(yīng)繳付印花稅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)如果一住宅財(cái)產(chǎn)轉(zhuǎn)讓契約出售的簽訂與2個(gè)或2個(gè)以上的出售協(xié)議一致;每個(gè)出售協(xié)議涉及該住宅財(cái)產(chǎn)的不同部分，而一個(gè)或多個(gè)這種協(xié)議是應(yīng)付印花稅的出售協(xié)議，

　　則

　　(a)如每個(gè)應(yīng)付印花稅之出售協(xié)議都加蓋了合適印花或按照第5條第(1)款或第

　　13條第(2)款的規(guī)定繳付了印花稅(無論是在該轉(zhuǎn)讓契約出售簽訂之前或之后)，該

　　轉(zhuǎn)讓契約出售應(yīng)該按第一附表第一類第(1)項(xiàng)繳付印花稅，不算有關(guān)出售協(xié)議已付或評

　　定應(yīng)付印花稅的總額;

　　(b)如果應(yīng)付印花稅的出售協(xié)議沒有加蓋合適的印花或按照第5條第(1)款或第

　　13條第(2)款的規(guī)定繳付印花稅，署長將不給該轉(zhuǎn)讓契約出售加蓋印花，除開按第一

　　附表第一類第(1)項(xiàng)規(guī)定，有關(guān)轉(zhuǎn)讓契約應(yīng)付的印花稅款和按第9條規(guī)定有關(guān)出售協(xié)議

　　應(yīng)付的罰款，不算有關(guān)其他出售協(xié)議已付或評定應(yīng)付印花稅的總額。

　　(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)如果該轉(zhuǎn)讓契約出售在每一個(gè)應(yīng)付印花稅之出售協(xié)議加蓋適當(dāng)印花前已適當(dāng)加蓋印花或按照第5條第(1)款或第13條第(2)款之規(guī)定繳付了印花稅，任何應(yīng)付而未付印花稅之出售協(xié)議應(yīng)付印花稅100元;任何經(jīng)評定應(yīng)付印花稅之出售協(xié)議保持評定之應(yīng)繳付印花稅款;任何按照第13條第(2)款規(guī)定加蓋了印花但還未評定的應(yīng)付印花稅之出售協(xié)議，停止繳付更多的印花稅。

　　(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)如果在執(zhí)行一出售協(xié)議過程中簽訂了一住宅財(cái)產(chǎn)轉(zhuǎn)讓契約出售，受益者為出售協(xié)議中的買主姓名，而另一受益者未指明，那么

　　(a)如果該出售協(xié)議已經(jīng)合適加蓋印花或按照第5條第(1)款或第13條第(2

　　)款之規(guī)定繳付了印花稅(無論是在該轉(zhuǎn)讓契約出售簽訂之前還是之后)，該轉(zhuǎn)讓契約出

　　售應(yīng)按第一附表第一類第(1)項(xiàng)的規(guī)定為轉(zhuǎn)讓之代價(jià)交納印花稅，不算協(xié)議中授權(quán)給買

　　主的那一部分住宅財(cái)產(chǎn)的印花稅;在這一款中，聯(lián)合的承租人應(yīng)被對待為享有該財(cái)產(chǎn)之平

　　等的不可分割之份額。

　　(b)如果該出售協(xié)議沒有如上所述加蓋印花

　　(i)則該轉(zhuǎn)讓契約出售應(yīng)按第一附表第一類第(1)項(xiàng)之規(guī)定，繳付印花稅;

　　(ii)上述第(2)款(b)段(ii)項(xiàng)適用;

　　(iii)如果該轉(zhuǎn)讓契約出售在出售協(xié)議蓋印前，已經(jīng)合適加蓋印花或按照第5條

　　第(1)款或第13條第(2)款之規(guī)定加蓋了印花，那么，該出售協(xié)議應(yīng)繳付印花稅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)如果在執(zhí)行一應(yīng)付印花稅之出售協(xié)議時(shí)簽訂了一住宅財(cái)產(chǎn)轉(zhuǎn)讓出售，受益者為

　　協(xié)議中指名的一個(gè)或幾個(gè)(但不是全部)買主，那么

　　(a)如果該出售協(xié)議已經(jīng)合適加蓋印花或按照第5條第(1)款或第13條第(2)款之規(guī)定繳付了印花稅(無論是在該轉(zhuǎn)讓契約出售簽訂之前還是之后)，該轉(zhuǎn)讓契約出售應(yīng)按第一附表第一類第(1)項(xiàng)之規(guī)定為轉(zhuǎn)讓之代價(jià)交納印花稅，不算按照該出售協(xié)議，轉(zhuǎn)讓給一個(gè)或幾個(gè)受益者的那部分住宅財(cái)產(chǎn)的印花稅;在這一款中，將轉(zhuǎn)讓契約提供給作為聯(lián)合承租人的買主的協(xié)議應(yīng)被視為將財(cái)產(chǎn)轉(zhuǎn)讓給享有平等不可分割份額之買主的協(xié)議;

　　(b)如果該出售協(xié)議沒有如上所述加蓋印花

　　(i)則該轉(zhuǎn)讓契約出售應(yīng)按第一附表第一類(1)之規(guī)定繳納印花稅;

　　(ii)上述第(2)款(b)段(ii)項(xiàng)適用;

　　(iii)如果該轉(zhuǎn)讓契約出售在出售協(xié)議蓋印前已經(jīng)合適加蓋印花或按照第5條第

　　(1)款或第13條第(2)款之規(guī)定加蓋了印花，那么，該出售協(xié)議應(yīng)繳付印花稅10

　　0元，