(6) For the purposes of this section --

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

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

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

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

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

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

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

　　(6)在本條中

　　(a)契約轉(zhuǎn)讓出售應(yīng)被視為住宅財(cái)產(chǎn)之契約轉(zhuǎn)讓出售，除非包含了一聲明，證明在

　　該契約轉(zhuǎn)讓中的住宅財(cái)產(chǎn)是屬于第29A條第(1)款中描述的非住宅財(cái)產(chǎn);

　　(b)包含了上述聲明的契約轉(zhuǎn)讓出售可以出示為住宅財(cái)產(chǎn)的轉(zhuǎn)讓契約出售;

　　(c)一契約轉(zhuǎn)讓出售將被視為與出售協(xié)議不一致，除非該契約轉(zhuǎn)讓出售

　　(i)除非出售協(xié)議另作規(guī)定，涉及全部或部分不動(dòng)產(chǎn);

　　(ii)受益者為出售協(xié)議中指名的一個(gè)或幾個(gè)買主，而無他人;但在本段中，該人

　　士，其父母，配偶或子女將被視為同一人;

　　(d)在執(zhí)行一出售協(xié)議中，一契約轉(zhuǎn)讓出售將被視為沒有簽訂，除非該轉(zhuǎn)讓涉及全

　　部或部分不動(dòng)產(chǎn)，如該協(xié)議沒有另作說明的話;除非該轉(zhuǎn)讓與出售協(xié)議一致;

　　(e)在第(3)款中，出售協(xié)議所指范圍包含了1992年《印花稅(修訂)條例

　　》實(shí)施之前的出售協(xié)議。

　　29E. Section 26 inapplicable to certain agreements

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

　　(a) a chargeable agreement for sale; or

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

　　29F. Voluntary chargeable agreements for sale

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

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

　　29E.第26條所不適用的若干協(xié)議

　　第26條不適用于任何有關(guān)不動(dòng)產(chǎn)在衡平法上的財(cái)產(chǎn)利益之合同或出售協(xié)議，如

　　(a)是一份應(yīng)繳付印花稅之出售協(xié)議;或者：

　　(b)是一份不成文出售協(xié)議，如果寫成文件形式，就是一份應(yīng)繳付印花稅之出售協(xié)

　　議。

　　29F.自愿饋贈(zèng)之應(yīng)征稅出售協(xié)議

　　(1)任何作為生前饋贈(zèng)之應(yīng)付印花稅的出售協(xié)議都應(yīng)作為應(yīng)付印花稅之出售協(xié)議繳

　　付印花稅，除非該協(xié)議另作規(guī)定，以該不動(dòng)產(chǎn)之價(jià)值來代替協(xié)議代價(jià)之?dāng)?shù)額或價(jià)值。

　　(2)任何作為生前饋贈(zèng)之應(yīng)付印花稅的出售協(xié)議將被視作未加蓋適當(dāng)印花，除非署

　　長按照第13條第(3)款(b)段之規(guī)定給該文件加蓋了印花。

　　(3) Any chargeable agreement for sale (not being an agreement made in favour of a purchaser or incumbrancer or other person in good faith and for valuable consideration) shall for the purposes of this Ordinance be deemed to be a chargeable agreement for sale operating as a voluntary agreement inter vivos, and (except where marriage is the consideration) the consideration for any agreement for sale shall not for this purpose be deemed to be valuable consideration where --

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

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

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

　　2(3)任何應(yīng)付印花稅之出售協(xié)議(不是以買主、對土地有他物權(quán)者或其他出于誠意而得到有價(jià)約因之人士為受益人的協(xié)議)，在本條例中將被視為生前饋贈(zèng)之應(yīng)付印花稅的出售協(xié)議(除了以婚姻為代價(jià)者)，任何出售協(xié)議之代價(jià)在本條例內(nèi)將不被視作有價(jià)約因，如果

　　(a)代價(jià)之?dāng)?shù)額在簽訂協(xié)議時(shí)不確定;

　　(b)署長認(rèn)為，因付與或準(zhǔn)備付與之代價(jià)或其他事項(xiàng)之?dāng)?shù)額或價(jià)值不合適，該出售

　　協(xié)議授與買主實(shí)質(zhì)利益。

　　(4)本條將不適用于為了名義上之代價(jià)和獲取預(yù)付款或貸款之償付而簽訂之應(yīng)付印

　　花稅之出售協(xié)議。本款將具有否定效力：在本條下免交印花稅之協(xié)議的情況沒有在協(xié)議中

　　闡明。

　　9G. Certificate with reference to certain agreements for sale

　　(1) References in head 1 (1A) in the First Schedule to an agreement for sale being certified at a particular amount mean that such agreement for sale contains a statement certifying that the transaction agreed to, or effected by, the instrument does not form part of a larger transaction or series of transactions in respect of which the amount or value, or aggregate amount or value, of the consideration exceeds that amount.

　　(2) In subsection (1) a reference to the amount or value of the consideration shall be construed in relation to stamp duty chargeable on a chargeable agreement for sale operating as a voluntary agreement inter vivos as a reference to the value of the immovable property subject to the agreement.

　　29G.有關(guān)若干出售協(xié)議之證明書

　　(1)第一附表第一類第(1A)項(xiàng)有關(guān)證明出售協(xié)議之特定數(shù)額，指該出售協(xié)

　　議包含一聲明，證明該文件同意或使之生效的交易并不構(gòu)成超過協(xié)議數(shù)額的代價(jià)的數(shù)額或

　　價(jià)值，或數(shù)額或價(jià)值總和，一筆更大交易或一系列交易的一部分。

　　(2)在第(1)款中，有關(guān)代價(jià)之?dāng)?shù)額或價(jià)值，除非在協(xié)議中另作規(guī)定，將不被視

　　為作為不動(dòng)產(chǎn)價(jià)值生前饋贈(zèng)之出售協(xié)議之應(yīng)付之印花稅。

　　29H. Exemptions and relief

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

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

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

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

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

　　29H.豁免及寬免

　　(1)本部和第一附表不適用于以下出售協(xié)議或不成文出售協(xié)議

　　(a)受益者為第38條所指的政府或具有法人資格的公務(wù)員;

　　(b)在該協(xié)議下的免稅房產(chǎn)之買主是第38條所指的免稅人士;

　　(c)在該協(xié)議中，香港房屋委員會(huì)或由其提名的某人為一方;或者

　　(d)該協(xié)議是在香港房屋委員會(huì)同意下簽訂的

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

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

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

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

　　(2)第43條第(1)款適用于應(yīng)付印花稅之出售協(xié)議，如同適用于轉(zhuǎn)讓契約出售一樣。

　　(3)如一轉(zhuǎn)讓契約出售之簽訂與以下應(yīng)付印花稅之出售協(xié)議一致(符合第29D條

　　第(6)款(c)段規(guī)定)，按第45條之規(guī)定，該轉(zhuǎn)讓契約出售可不支付第一附表第一

　　類第(1)項(xiàng)下應(yīng)付的印花稅

　　(a)該出售協(xié)議不支付第一附表第一類第(1)項(xiàng)下應(yīng)付的印花稅;

　　(b)第45條第(3)款和第5A條適用于該出售協(xié)議，如同適用于轉(zhuǎn)讓契約出售

　　一樣。

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

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

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

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

　　(a) in section 15 (3) (a), the words, "or is an agreement for sale that contains a statement to the effect that it relates to non-residential property within the meaning of section 29A (1)";

　　29I.本部及第一附表第一類第(1A)項(xiàng)之適用期限

　　(1)本部及第一附表第一類第(1A)項(xiàng)將于1993年12月31日24時(shí)到期。

　　(2)立法局可以作出決定修正上述第一款，以決定中確定的日期來替代第一款中確

　　定的日期。

　　(3)當(dāng)本部及第一附表第一類第(1A)項(xiàng)到期時(shí)，下列條款也將到期

　　(a)在第15條第(3)款(a)段中的如下文字：是一出售協(xié)議，包括一聲明，其大意是按第29A條第(1)款該出售協(xié)議涉及非住宅財(cái)產(chǎn);

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

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

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

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

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

　　(Part III A added 8 of 1992 s. 4)

　　(b)在第一附表中，在第一附表旁的方括弧中的下列條號第29A、29C

　　、29D、29G、29H、29I條;

　　(c)在第一附表第一類中，有關(guān)在衡平法上的財(cái)產(chǎn)利益之合同或出售協(xié)議的條目中

　　的下列文字：出售協(xié)議和第29E條，及;

　　(d)第一附表第一類第(1)項(xiàng)的注釋5;

　　(e)在第一附表第一類結(jié)束處的下列文字：有自愿讓與之應(yīng)征稅出售協(xié)議見

　　第29F條。

　　(4)在本部和第一附表第一類第(1A)項(xiàng)到期以后，如果在執(zhí)行一出售協(xié)議中簽

　　訂了一住宅財(cái)產(chǎn)轉(zhuǎn)讓契約出售，第29D條將適用，而否定上述到期規(guī)定。

　　PART IV UNIT TRUSTS第Ⅳ部 單位信托

　　30. Interpretation of Part IV第Ⅳ部之釋義

　　(1) (Omitted as spent) (因失效而略去)

　　(2) In this Part -- 在本部內(nèi)

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

　　持有人證書一詞，就單位信托計(jì)劃之單位而言，指有關(guān)文件，其交付可將單位轉(zhuǎn)

　　讓者;

　　信托文件一詞，就單位信托計(jì)劃而言，指設(shè)立或記錄有關(guān)信托之信托契約或其他

　　文件(不論蓋章與否)而任何人士憑此契約或文件得以參予該計(jì)劃者;

　　信托資產(chǎn)一詞，就單位信托計(jì)劃而言，指由信托文件所載信托管理之資產(chǎn);

　　單位一詞，就單位信托計(jì)劃而言，指受益人根據(jù)信托文件所享有之權(quán)利或權(quán)益(

　　不論稱其為單位、分單位或其他亦然);

　　單位信托計(jì)劃一詞，指任何計(jì)劃，其目的或作用系為擁有投資資金之人士提供便

　　利，使其能以信托受益人身份獲享該信托從購置、持有、管理或處置任何資產(chǎn)而取得之利

　　益或入息者。

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

　　(3)倘任何人士授權(quán)或要求單位信托計(jì)劃受托人或經(jīng)理視其為不再享有該計(jì)劃之單位，并授權(quán)或要求彼等視另一人為享有該單位者，則為執(zhí)行本條例之規(guī)定起見，該人應(yīng)視為將該單位轉(zhuǎn)讓;此外，為達(dá)致上述目的起見，該人作出該項(xiàng)授權(quán)或要求所用之文件，或獲署長批準(zhǔn)而由經(jīng)理指明為取代上述文件之其他文件，應(yīng)按照該人與其授權(quán)或要求受托人或經(jīng)理視為享有有關(guān)單位之人士進(jìn)行交易之性質(zhì)，而視為第27條第(4)款所指之生前自愿饋贈(zèng)之轉(zhuǎn)讓文件，或第一附表第二類第(4)項(xiàng)目所述之售賣形式轉(zhuǎn)讓文件。

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

　　(4)倘任何人士授權(quán)或要求單位信托計(jì)劃受托人或經(jīng)理視其為不再享有該計(jì)劃之單位，但并無授權(quán)或要求彼等視另一人為享有該單位之人士者，則為執(zhí)行本條例之規(guī)定起見，該人應(yīng)視為以售賣方式將該單位讓予經(jīng)理;此外，為達(dá)致上述目的起見，該人作出該項(xiàng)授權(quán)或要求所用之文件，或獲署長批準(zhǔn)而由經(jīng)理指明為取代上述文件之其他文件，應(yīng)視為第一附表第二類第(4)項(xiàng)目所述之轉(zhuǎn)讓文件。

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

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

　　(5)倘單位信托計(jì)劃經(jīng)理授權(quán)或要求該計(jì)劃之受托人視某人為享有該計(jì)劃之單位之人士，而該經(jīng)理乃因先前獲讓予該單位或其他單位而取得該項(xiàng)權(quán)力者，則為執(zhí)行本條例之規(guī)定起見，該經(jīng)理應(yīng)視為以售賣方式將第一次提及之單位讓予該人;此外，為達(dá)致上述目的起見，該經(jīng)理作出該項(xiàng)授權(quán)或要求所用之文件，或獲署長批準(zhǔn)而由經(jīng)理指明為取代上述文件之其他文件，應(yīng)視為第一附表第二類第(4)項(xiàng)目所述之轉(zhuǎn)讓文件;但如經(jīng)理之所為僅屬對因法律運(yùn)作而轉(zhuǎn)移之單位加以認(rèn)可或使其生效者，本款即不適用。

　　31. Duty of trustees and managers to keep records

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

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

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

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

　　31.受托人與經(jīng)理設(shè)置記錄之責(zé)任

　　(1)單位信托計(jì)劃受托人應(yīng)設(shè)置記錄冊，記載在該計(jì)劃下代表信托資產(chǎn)之單位數(shù)目，并須不時(shí)于該資產(chǎn)數(shù)額有所變更時(shí)，盡速將因此舉而有所變更之單位數(shù)目記入冊內(nèi)。

　　(2)單位信托計(jì)劃經(jīng)理應(yīng)設(shè)置記錄冊，記載下列資料

　　(a)信托資產(chǎn)增加后，其享有單位之?dāng)?shù)目，及享有日期;及

　　(b)如單位遭取消，取消之單位數(shù)目及取消日期。

　　32. Numbering and preservation of certificates and instruments of transfer

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

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

　　32.證書及轉(zhuǎn)讓文件之編號與保存

　　(1)單位信托計(jì)劃之注冊單位證書及單位持有人證書，在簽發(fā)前應(yīng)由該計(jì)劃之受托

　　人一一予以編號，并于持有人退回時(shí)，由受托人以方便翻查有關(guān)證書之方式予以保存。

　　2)單位信托計(jì)劃單位之轉(zhuǎn)讓文件，在送交該計(jì)劃之受托人時(shí)，應(yīng)由受托人以方便翻查有關(guān)文件之方式予以保存。

　　33. Register of holders of registered units

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

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

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

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

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

　　33.注冊單位持有人登記冊

　　單位信托計(jì)劃之受托人應(yīng)設(shè)置注冊單位持有人之登記冊，并應(yīng)將下述資料記入冊內(nèi)

　　(a)持有單位信托計(jì)劃單位之每一人士之姓名及地址、代表每人所持單位之每張證

　　書之編號，以及每張證書所涉及之單位數(shù)目;

　　(b)各有關(guān)人士成為單位持有人之日期，及其在各有關(guān)日期成為有關(guān)單位持有人所

　　持單位數(shù)目;此外，

　　(i)如該人憑轉(zhuǎn)讓文件或因持有人證書之退回而成為持有人者，則應(yīng)記錄足夠之參

　　考資料，以方便翻查有關(guān)之文件或證書;

　　(ii)如該人因法律運(yùn)作而享有有關(guān)單位，則應(yīng)記錄將單位所有權(quán)讓予該人之轉(zhuǎn)讓

　　人姓名及有關(guān)該項(xiàng)轉(zhuǎn)讓之實(shí)際情況，或記錄足夠之參考資料，以方便翻查受托人所保存載

　　有該等資料之其他記錄;

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

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

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

　　(c)倘任何人士不復(fù)持有任何單位，其停止持有該單位之日期;此外

　　(i)如該人憑轉(zhuǎn)讓文件或因持有人證書之簽發(fā)而不復(fù)持有有關(guān)單位者，則應(yīng)記錄足

　　夠之參考資料，以方便翻查該轉(zhuǎn)讓文件，或記錄該持有人證書之編號;

　　(ii)如該人之單位所有權(quán)因法律運(yùn)作而轉(zhuǎn)讓予另一人，則應(yīng)記錄后者之姓名及有

　　關(guān)該項(xiàng)轉(zhuǎn)讓之實(shí)際情況，或記錄足夠之參考資料，以方便翻查受托人所保存載有該等資料

　　之其他記錄。

　　34. Register of certificates to bearer

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

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

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

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

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

　　34.持有人證書登記冊

　　(1)倘單位信托計(jì)劃之單位系以持有人證書表示者，則該計(jì)劃之受托人須將下列詳

　　情記入第33條所提及之登記冊內(nèi)之獨(dú)立部分或另一獨(dú)立登記冊之內(nèi)

　　(a)證書簽發(fā)一事及證書編號;

　　(b)證書所包括之單位數(shù)目;及

　　(c)證書簽發(fā)日期。

　　(2)倘持有人證書經(jīng)已交回取消者，則須將交回日期加入上述登記資料之內(nèi)。

　　35. Form and period of preservation of records

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

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

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

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

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

　　35.記錄之形式及須保留之期限

　　(1)根據(jù)本部規(guī)定設(shè)置登記冊或記錄時(shí)，可

　　(a)用釘裝之簿冊或以清晰易讀之形式;或

　　(b)以上述形式以外之其他形式(惟其所記錄者必須可還原為清晰易讀之記錄)，

　　將有關(guān)之事項(xiàng)記錄;但如登記冊或記錄并非以在釘裝簿冊內(nèi)記錄之方法設(shè)置者，則須

　　采取足夠之措施，以防止偽造及使其易于察覺。

　　(2)除非根據(jù)第33條之規(guī)定所設(shè)置之登記冊，其形式已具索引者，否則有關(guān)計(jì)劃

　　之受托人須以方便之形式，設(shè)置單位持有人姓名索引。

　　(3)凡本部提及之登記冊、結(jié)單及其他記錄及文件，均須于信托計(jì)劃存在期間及其

　　后不少于1年之時(shí)間內(nèi)，予以保存;惟本部并無規(guī)定轉(zhuǎn)讓文件或注冊單位證書或持有人證

　　書于最后交付該計(jì)劃之受托人之日起計(jì)，須予保存超過6年者。

　　36. Restriction on registration of transfer of units單位轉(zhuǎn)讓登記之限制

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

　　不論單位信托計(jì)劃之信托文件有任何規(guī)定，該計(jì)劃之受托人或經(jīng)理，除非已收到轉(zhuǎn)讓文件，否則不得根據(jù)該計(jì)劃將單位轉(zhuǎn)讓登記;惟本條內(nèi)并無任何規(guī)定，對受托人或經(jīng)理將因法律運(yùn)作而獲得信托單位所有權(quán)之人士登記為享有該單位人士之權(quán)力有所損害。

　　37. Penalty罰則

　　Any person who -- 任何人士

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

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

　　(a)倘身為單位信托計(jì)劃之受托人而不遵守第31條第(1)款、第32、第33、第34條、第35條第(2)款或第(3)款，或第36條之任何規(guī)定;或 (b)倘身為單位信托計(jì)劃之經(jīng)理而不遵守第31條第(2)款、第35條第(3)款或第36條之任何規(guī)定，

　　可處罰款1000元，該筆罰款可視作欠負(fù)政府之民事債項(xiàng)，由署長負(fù)責(zé)追討。

　　PART V EXEMPTION AND RELIEF第Ⅴ部 豁免及寬免

　　38. Interpretation of Part V第Ⅴ部之釋義

　　In this Part --在本部內(nèi)

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

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

　　(a) the Government of Hong Kong;

　　獲豁免機(jī)構(gòu)指根據(jù)《稅務(wù)條例》第112章第88條獲豁免繳稅之慈善機(jī)構(gòu)或?qū)俟残再|(zhì)之信托機(jī)構(gòu);

　　獲豁免人士指已獲布政司根據(jù)第43條第(3)款(b)段簽發(fā)證書之任何人士;

　　獲豁免房屋指已獲布政司根據(jù)第43條第(3)款(a)段簽發(fā)證書之任何房屋;

　　政府指(a)香港政府;

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

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

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

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

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

　　(b)英國政府;

　　公職人員立案法團(tuán)指下列任何一項(xiàng)

　　(a)財(cái)政司立案法團(tuán)(第1015章);

　　(b)教育司立案法團(tuán)(第1098章);

　　(c)社會(huì)福利署署長立案法團(tuán)(第1096章);

　　(d)政務(wù)司立案法團(tuán)(第1044章)。

　　39. Instruments generally exempted獲一般性豁免之文件

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

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

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

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

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

　　下開文件毋須根據(jù)本條例之規(guī)定征收印花稅

　　(a)在1942年11月26日至1945年9月1日期間根據(jù)日本人在本港執(zhí)行

　　之印花規(guī)例而加蓋適當(dāng)印花之文件;

　　(b)售予政府或公職人員立案法團(tuán)之售賣土地契約;

　　(c)政府批地合約，政府租地契約，及所有退回該等批地合約及租地契約之文件;

　　(d)房屋委員會(huì)為執(zhí)行《房屋條例》(第283章)之規(guī)定而簽訂之文件;但為執(zhí)

　　行該條例第17A條之規(guī)定而簽訂之售賣土地契約則屬例外;

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

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

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

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

　　(e)市政局為執(zhí)行《市政局條例》(第101章)之規(guī)定而簽訂之文件;

　　(ea)區(qū)域市政局為執(zhí)行《區(qū)域市政局條例》(第385章)之規(guī)定而簽訂之文件;

　　(f)將獲豁免房屋轉(zhuǎn)讓予一名獲豁免人士之契約;

　　(g)根據(jù)《破產(chǎn)條例》(第6章)第125條或《公司條例》第281條獲豁免之

　　文件。

　　40. Instruments specially exempted

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

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

　　40.獲特別豁免之文件

　　(1)任何文件，倘因第41條或第43條第(1)款之規(guī)定而無人須負(fù)責(zé)繳納其所

　　應(yīng)征收之印花稅者，則該文件毋須征收印花稅，但該文件必須提交署長蓋印方可作實(shí)。

　　2)凡根據(jù)本條提交署長之文件及其副本或復(fù)本，毋須繳納審裁費(fèi)，及縱使第13

　　條第(4)款另有規(guī)定，得根據(jù)該條第(3)款(a)段蓋印，注明該文件毋須征收印花

　　稅;而該條第(6)款亦因而適用。

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

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

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

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

　　(i) Official Administrator;

　　(ii) Official Receiver;

　　(iii) Official Trustee; or

　　(iv) liquidator; or

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

　　41.政府或公職人員不須負(fù)繳納印花稅之責(zé)任

　　(1)縱使第4條第(3)款另有規(guī)定，政府或公職人員立案法團(tuán)或任何以公職人員

　　身份行事之人士均毋須負(fù)責(zé)繳付任何文件應(yīng)征收之印花稅或根據(jù)第9條所須繳付之罰款。

　　(2)第(1)款之規(guī)定不適用于下列人士

　　(a)以下列身份行事之任何公職人員

　　(i)遺產(chǎn)管理官;

　　(ii)破產(chǎn)管理官;

　　(iii)官方受托人;或

　　(iv)清盤人;或

　　(b)執(zhí)行法院法令之任何公職人員。

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

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

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

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

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

　　42.若干類租予政府之租約等可獲印花稅寬免

　　(1)本條適用于由下列人士與非屬第43條第(1)款適用之人士(即另一方訂立

　　之租約或租約協(xié)議(第39條適用之文件除外)

　　(a)政府，或任何代表政府行事之人士;或

　　(b)公職人員立案法團(tuán)。

　　(2)為執(zhí)行本條例起見，本條適用之每份文件，均應(yīng)視作載有一項(xiàng)條款，規(guī)定另一

　　方須負(fù)責(zé)繳納該文件所應(yīng)征收印花稅之百分之五十;而根據(jù)此項(xiàng)按本條規(guī)定視作載于文件

　　內(nèi)之條款繳付稅款，應(yīng)視作已繳納該文件所應(yīng)征收之全部印花稅。

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

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

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

　　43.若干類領(lǐng)事樓宇之租約等可獲印花稅寬免

　　(1)倘任何獲豁免人員或其代表乃簽訂租約、租約協(xié)議或轉(zhuǎn)讓獲豁免房屋契約之一

　　方，則該獲豁免人士毋須負(fù)責(zé)繳付此等文件所應(yīng)征收之印花稅或根據(jù)第9條所須繳付之罰

　　款。

　　(2)凡由獲豁免人士或其代表與任何其他人士(政府、公職人員立案法團(tuán)或獲豁免

　　人士除外)訂立的任何租約或租約協(xié)議(第39條適用之文件除外)，均應(yīng)視作載有一項(xiàng)

　　條款，規(guī)定上述其他人士須負(fù)責(zé)繳納此等文件所應(yīng)征收印花稅之百分之五十;而根據(jù)此項(xiàng)

　　按本條規(guī)定視作載于文件內(nèi)之條款所繳付之稅款，應(yīng)視作已繳納該文件所應(yīng)征收之全部印

　　花稅。

　　(3) The Chief Secretary may certify --

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

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

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

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

　　(3)布政司可發(fā)出證書，證明下列事項(xiàng)

　　(a)(i)倘屬于根據(jù)《領(lǐng)事關(guān)系條例》(第259章)獲豁免繳稅之樓宇，該樓

　　宇乃本部所指之獲豁免房屋;

　　(ii)倘屬于根據(jù)1984年《中國簽證辦公室(特權(quán)及豁免權(quán))條例》(第22

　　4章)獲豁免繳稅之樓宇，該樓宇乃本部所指之獲豁免房屋;及

　　(iii)倘屬于根據(jù)《特權(quán)及豁免權(quán)(聯(lián)合聯(lián)絡(luò)小組及土地委員會(huì))條例》(第3

　　6章)獲豁免繳稅之樓宇，該樓宇乃本部所指之獲豁免房屋。

　　(iv)倘屬于根據(jù)《特權(quán)與豁免權(quán)(國際紅十字會(huì))條例》(第402章)獲豁免

　　繳稅之樓宇，該樓宇乃本部所指之獲豁免房屋。

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

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

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

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

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

　　(b)(i)倘屬于《領(lǐng)事關(guān)系條例》(第259章)所指之外交代表或領(lǐng)事館官員，該等人士乃本部所指之獲豁免人士;

　　(ii)倘屬于1984年《中國簽證辦公室(特權(quán)及豁免權(quán))條例》(第224章

　　)之簽證辦公室官員，該等人士乃本部所指之獲豁免人士;及

　　(iii)倘屬于《特權(quán)及豁免權(quán)(聯(lián)合聯(lián)絡(luò)小組及土地委員會(huì))條例》(第36章

　　)所指之人士，該等人士乃本部所指之獲豁免人士。

　　(iv)倘屬于《特權(quán)與豁免權(quán)(國際紅十字會(huì))條例》(第402章)之代表，該

　　等人士乃本部所指之獲豁免人士。

　　44. Relief in case of gift to exempted institution

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

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

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

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

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

　　44.對獲豁免機(jī)構(gòu)之饋贈(zèng)，可獲印花稅寬免

　　(1)本條適用之文件，毋須征收第一附表第一類第(1)項(xiàng)目或第二類第(3)項(xiàng)

　　目所規(guī)定之印花稅。

　　(2)本條適用于下開文件

　　(a)生前自愿饋贈(zèng)之不動(dòng)產(chǎn)土地契約，而有關(guān)該不動(dòng)產(chǎn)之受益人權(quán)益系以贈(zèng)送方式

　　由享有該權(quán)益之人士轉(zhuǎn)予獲豁免機(jī)構(gòu)或其受托人者;

　　(b)生前自愿饋贈(zèng)之香港證券轉(zhuǎn)讓文件，而有關(guān)該證券之受益人權(quán)益系以贈(zèng)送方式

　　由該證券之注冊擁有人或轉(zhuǎn)讓人轉(zhuǎn)予獲豁免機(jī)構(gòu)或其受托人者。

　　(3)凡本條適用之文件，除非已按照若非本條原須征收之印花稅額加蓋印花，或已

　　根據(jù)第13條蓋上特別印章，指明該文件毋須征收印花稅或已加蓋適當(dāng)印花者，否則不得

　　視作已加蓋適當(dāng)印花。

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

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

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

　　45.聯(lián)屬法團(tuán)之間之土地契約，可獲印花稅寬免

　　(1)凡本條適用之文件，均毋須征收第一附表第一類第(1)項(xiàng)目，第二類第(1

　　)項(xiàng)目和第二類第(3)項(xiàng)目，所規(guī)定之印花稅。

　　(2)除第(4)、第(5)第(5A)及第(6)款另有規(guī)定外，倘能向署長證明

　　任何文件作用確在于將不動(dòng)產(chǎn)之受益人權(quán)益，由某一聯(lián)屬法團(tuán)轉(zhuǎn)予另一聯(lián)屬法團(tuán)，而上述

　　兩法團(tuán)彼此有聯(lián)屬關(guān)系，即其中一方為另一方不少于百分之九十已發(fā)行股本之權(quán)益之擁有

　　人，或另有第三者法團(tuán)為上述各法團(tuán)不少于九成已發(fā)行股本之權(quán)益之擁有人者，則本條之

　　規(guī)定適用于該文件。

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

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

　　(3)凡本條適用之文件，除非已按照若非本條原須征收之印花稅額加蓋印花，或已根據(jù)第13條蓋上特定之印花，指明該文件毋須征收印花稅或已加蓋適當(dāng)印花者，否則不得視作已加蓋適當(dāng)印花。

　　(4)本條之規(guī)定不適用于任何文件，但如能向署長證明該文件之簽署或香港證劵之買賣并非按照下述協(xié)定或其簽訂與該協(xié)定無關(guān)者，則屬例外。

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

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

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

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

　　(a)轉(zhuǎn)讓之代價(jià)或部分代價(jià)乃直接或間接由一名人士提供或收取，而該人士在簽訂該文件時(shí)并非第(2)款所指與轉(zhuǎn)讓人或受讓人(指前者為受益人權(quán)益之轉(zhuǎn)讓法團(tuán)，而后者為受讓該權(quán)益之法團(tuán))在他們之間權(quán)益得以轉(zhuǎn)讓或香港股票得以買賣有聯(lián)屬關(guān)系之法團(tuán);

　　(b)該權(quán)益以前曾直接或間接由上述人士轉(zhuǎn)讓;或買賣，或

　　(c)由于轉(zhuǎn)讓人或第三者法團(tuán)擁有受讓人已發(fā)行股本之權(quán)益所占比率有所變更，轉(zhuǎn)

　　讓人及受讓人因而不復(fù)有第(2)款所指之聯(lián)屬關(guān)系者。

　　(5)在不妨礙第(4)款(a)段之一般性原則下，倘根據(jù)一項(xiàng)協(xié)定轉(zhuǎn)讓人或受讓

　　人或上文提及與轉(zhuǎn)讓人或受讓人有聯(lián)屬關(guān)系之法團(tuán)，憑借或由于一宗或多宗交易之進(jìn)行，

　　得以提供或付出任何部分之代價(jià)，而上述多宗交易或其中任何一宗交易涉及由上述聯(lián)屬法

　　團(tuán)以外之人士提供款項(xiàng)或其他方式之處置者，則該協(xié)定應(yīng)視作該段所指之協(xié)定。

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

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

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

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

　　5A)如第(4)款之描述，倘轉(zhuǎn)讓人和受讓人在文件簽訂之日后2年內(nèi)停止如第(4)款(C)描述之那關(guān)系;如系合同書，在其根據(jù)第19條被要求達(dá)成與簽訂之日后之2年之內(nèi)，按本條規(guī)定，可請求寬免印花稅

　　(a)轉(zhuǎn)讓人和受讓人應(yīng)在關(guān)系停止后之30天內(nèi)，通知署長上述事實(shí)和停止日期;

　　(b)根據(jù)本條，有關(guān)該文件之任何寬免印花稅之未定請求將遭拒絕;

　　(c)倘署長根據(jù)本條規(guī)定批準(zhǔn)了，印花稅之寬免，轉(zhuǎn)讓人與受讓人有責(zé)任共同或者

　　分別地在停止日期后之30天內(nèi)，以印花稅形式向署長交付一筆金額，其數(shù)額相當(dāng)于如署

　　長沒有批準(zhǔn)根據(jù)本條規(guī)定寬免該文件應(yīng)繳付之印花稅;

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

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

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

　　(d)倘在30日內(nèi)(C)段所指金額未繳納，轉(zhuǎn)讓人與受讓人有共同或分別地責(zé)任按照第9條規(guī)定被計(jì)算罰款;為此，第9條適用于該文件之蓋印，有如適用于應(yīng)繳付印花稅之文件，在規(guī)定蓋印時(shí)間未蓋印一樣。

　　(6)第(2)及第(4)款所指之擁有權(quán)，乃指直接或經(jīng)由另一法團(tuán)或其他法團(tuán)取

　　得之擁有權(quán)，或部分直接取得，而其余部分則經(jīng)由另一法團(tuán)或其他法團(tuán)取得之擁有權(quán);此

　　外，為執(zhí)行本條之規(guī)定起見，第三附表之規(guī)定應(yīng)相應(yīng)適用。

　　(7)任何未能遵照第5A款(a)段行事的人士，將被罰款1，000元，該項(xiàng)罰

　　款可由署長作為對政府之欠項(xiàng)予以追討。

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

　　因與政府訂立新租約或換地而簽訂之不動(dòng)產(chǎn)之文件，可獲豁免繳納印花稅

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

　　(1)倘田土注冊處處長證明，任何對政府批出之不動(dòng)產(chǎn)有所影響之文件，乃純粹為

　　使有關(guān)該不動(dòng)產(chǎn)之政府租地契約能批予其擁有人而按照其規(guī)定簽訂，并已由一份對該不動(dòng)

　　產(chǎn)有同樣影響及盡可能與其相似之新文件所取代，而該新文件已于上述政府租地契約批出

　　時(shí)立即簽訂者，則該等文件得獲得豁免繳納印花稅，而署長在有人將獲得上述證明之文件

　　向其出示時(shí)，須在文件上加簽證書，聲明該等文件根據(jù)本條之規(guī)定系豁免繳納印花稅者。

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

　　(2)倘田土注冊處處長證明，任何對政府批出之不動(dòng)產(chǎn)有所影響之文件，乃純粹為使該不動(dòng)產(chǎn)之擁有人能將該不動(dòng)產(chǎn)交回政府作為交換之代價(jià)或部分代價(jià)而按照其規(guī)定簽訂，并已由一份對該不動(dòng)產(chǎn)有同樣影響及盡可能與其相似之新文件所取代，而該新文件已于上述政府租地契約批出時(shí)立即簽訂者，則該等文件得豁免繳納印花稅，而署長在有人將獲得上述證明之文件向其出示時(shí)，須在文件上加簽證書，聲明該等文件根據(jù)本條之規(guī)定系豁免繳納印花稅者。

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

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

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

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

　　47.用以證實(shí)日據(jù)期間之交易之文件，可獲豁

　　免繳納印花稅

　　(1)倘田土注冊處處長證明，有關(guān)方面訂立轉(zhuǎn)讓契約或交還轉(zhuǎn)讓契約系專為執(zhí)行一

　　項(xiàng)或一系列交易，而有關(guān)之交易文件已在日本房屋登錄所登記或記錄在案，并利用按本港

　　通用格式訂立之轉(zhuǎn)讓或交還轉(zhuǎn)讓契約，以執(zhí)行處長認(rèn)為原擬用上述文件達(dá)成之交易者，則

　　該轉(zhuǎn)讓契約或交還轉(zhuǎn)讓契約，得獲豁免繳納印花稅。

　　(2)第(1)款規(guī)定之證書，須加簽于有關(guān)文件之上，而署長在有人將第(1)款

　　規(guī)定之證書及有關(guān)之文件向其出示時(shí)，須在該文件上加簽證書，聲明該文件根據(jù)本條之規(guī)

　　定系豁免繳納印花稅者。

　　(3)本條之規(guī)定，對于違反1945年9月13日之英軍政府準(zhǔn)許延期償債公告內(nèi)

　　之規(guī)定而簽訂之文件，均不適用。

　　PART VI ALLOWANCE FOR SPOILED OR UNWANTED STAMPS

　　第Ⅵ部 退換損壞或不用之印花

　　48. Allowance for spoiled stamps退換損壞之印花

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

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

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

　　(1)除第(2)款另有規(guī)定外，署長在任何人士以法定聲明書或其他方式出示其所

　　需之證據(jù)后對在下列情形下?lián)p壞之印花，可予以退換

　　(a)在簽署任何物件之前，或記載在其上之文件簽訂之前，該物件上所蓋貼之印花

　　因疏忽而遭損壞、涂抹或因其他原因而不適宜作原定用途者;

　　(b)因疏忽而遭損壞，或?qū)е虏缓嫌茫⒔?jīng)署長認(rèn)為未曾蓋貼于任何物件上之粘貼

　　印花;

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

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

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

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

　　(c)用于經(jīng)任何人士簽訂之文件上之印花，而該文件

　　(i)其后發(fā)現(xiàn)由開始時(shí)已屬完全無效者;

　　(ii)因其后發(fā)現(xiàn)內(nèi)有錯(cuò)誤而不適合作原定用途者;

　　(iii)未曾供作任何用途，及由于某方當(dāng)事人不能或拒絕簽署該文件或根據(jù)該文

　　件完成是項(xiàng)交易以致欠缺完全，及不足以供作原定用途者;

　　(iv)由于某人拒絕根據(jù)內(nèi)載之規(guī)定行事或未有在法律規(guī)定之時(shí)限內(nèi)注冊或登記而

　　不能達(dá)成其原定目的，或變?yōu)闊o效者;或

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

　　(2) This section shall not apply unless --

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

　　(v)因疏忽而遭損壞，并由當(dāng)事人各方另行簽訂一項(xiàng)達(dá)成原定目的之文件，并已加蓋適當(dāng)印花，或其原擬達(dá)成之交易，已由其他已加蓋適當(dāng)印花之文件所達(dá)成因而變?yōu)闊o效者。

　　(2)除符合下開情況者外，本條概不適用

　　(a)退換申請書必須于有關(guān)印花遭損壞或變?yōu)闊o用后兩年內(nèi)提出;倘屬經(jīng)任何人士

　　簽訂之文件，則須于文件簽訂日期后2年內(nèi)提出;倘文件并無日期，則須于首先或獨(dú)自簽

　　訂該文件之人士簽訂后2年內(nèi)提出;倘文件送往外地簽訂，或在無可避免之情況下，未能

　　在上述期間內(nèi)將任何已被另一份文件代替之文件出示，則須于署長決定之較后時(shí)間內(nèi)提出

　　;及

　　(b) in the case of an executed instrument, no legal proceeding (other than legal proceedings in which the question whether the instrument is void falls to be determined) has been commenced in which the instrument could or would have been given or offered in evidence and, if the Collector so requires, the instrument is given up to be cancelled.

　　(b)就已簽訂之文件而言，未曾有任何訴訟提出，而該文件在該訴訟中，本有可能交出或提出作為證據(jù)(但決定該文件是否無效而進(jìn)行之訴訟則不在此限)，及倘署長要求時(shí)，即須交出予以注銷。

　　49. Allowance for misused stamps退換誤用之印花

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

　　任何人士倘因疏忽而在一份應(yīng)征收印花稅之文件上蓋貼一價(jià)值較所需者為大之印花，

　　或因疏忽而在一份毋須征收印花稅之文件上蓋貼印花，署長可于該人在該文件所載日期之

　　后2年內(nèi)提出申請時(shí)，或如該文件并無日期，則于首先或獨(dú)自簽訂該文件之人士簽訂后2

　　年內(nèi)提出申請時(shí)，如該文件須征收印花稅并已蓋印表明其已繳交其所須征收之印花稅者，

　　將該誤用之印花取消，并視作損壞而予以退換。

　　50. Allowance for unwanted adhesive stamps退換不須用之粘貼印花

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

　　if --

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

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

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

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

　　任何人士，倘曾購買粘貼印花而所購得之印花其后并未遭損壞或并未變?yōu)椴灰俗髟?/span>

　　用途或無用者，則署長可于該人提出申請時(shí)，予以退換，但以符合下列情形為限

　　(a)該粘貼印花已交回署長;及

　　(b)署長認(rèn)為該粘貼印花，確系該人士在下列情況下購買者

　　(i)于提出申請前2年內(nèi)在署長之辦事處購買者;及

　　(ii)確實(shí)有意使用該印花者。

　　51. Manner of making, and time for taking up, allowance退換印花之辦法及兌換期限

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

　　(1)在根據(jù)本部之規(guī)定對損壞或誤用之印花或粘貼印花給予退換時(shí)，不論在何種情

　　況下，署長均可給予與印花價(jià)值相等之金錢或相等面額或價(jià)值之其他印花以代替之;倘有

　　人提出要求而署長又認(rèn)為適當(dāng)時(shí)，則可給予價(jià)值相等之任何其他面額之印花以代替之。

　　(2)根據(jù)本部規(guī)定所給予退換之印花，于批準(zhǔn)之日起計(jì)1年后，即告無效。

　　PART VII MISCELLANEOUS第Ⅶ部 雜項(xiàng)

　　52. Remission of stamp duty印花稅之減免

　　(1) The Governor may --

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

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

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

　　(Amended 8 of 1992 s. 5)

　　(1)總督可就任何應(yīng)繳付印花稅之文件

　　(a)全部或部分減免應(yīng)付印花稅;或

　　(b)全部或部分地退還應(yīng)付印花稅。

　　(2)就本條例而言，凡根據(jù)本條就任何文件予以減免或退還之印花稅額，應(yīng)視作已

　　就該文件繳納論。

　　53. Liability for offences by bodies corporate承擔(dān)法團(tuán)所犯罪項(xiàng)之責(zé)任

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

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

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

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

　　無論何時(shí)，倘任何法團(tuán)觸犯本條例所指之罪項(xiàng)，乃事先獲得某人之同意或默許，或因

　　某人之疏忽所致，而該人當(dāng)時(shí)乃屬下列人士者，則該人亦犯同罪

　　(a)該法團(tuán)之董事、經(jīng)理、秘書或擔(dān)任類似職位之人員;

　　(b)聲稱充任上述職位之人員;或

　　(c)該法團(tuán)之一名成員，而該法團(tuán)乃由其成員管理者。

　　54. Inspection of books of account etc. 帳簿等之查閱

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

　　(1)裁判司倘根據(jù)某人之宣誓陳述，認(rèn)為有理由相信某一樓宇內(nèi)藏有帳簿或其他文

　　件，其內(nèi)容足以證實(shí)有人觸犯本條例所指之罪項(xiàng)者，則裁判司可發(fā)出搜查令，授權(quán)該令內(nèi)

　　所指明之人士進(jìn)入該樓宇，搜查各處地方及其內(nèi)發(fā)現(xiàn)之任何人士，查閱該樓宇內(nèi)或該人士

　　身上發(fā)現(xiàn)之帳簿或其他文件，并將其復(fù)印及取去其副本;此外，倘該等帳簿乃采用非清晰

　　易讀之方式將任何事項(xiàng)記錄者，該獲授權(quán)之人士應(yīng)視為獲授權(quán)命令有關(guān)人士將所記錄之事

　　項(xiàng)或其有關(guān)部分之清晰易讀復(fù)制副本出示查閱，并將之取去。

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

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

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

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

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

　　(2)在根據(jù)本條例提出之訴訟中，凡按照上述方法復(fù)制之副本均得接納為證據(jù)。

　　(3)任何人士，對于上述之查閱，復(fù)制有關(guān)副本或復(fù)制本之檢取，均不得以任何方

　　法加以妨礙。

　　(4)任何人士，倘其持有或管理之任何帳簿或其他文件乃署長或獲其書面授權(quán)之人

　　士為執(zhí)行本條例之規(guī)定而意欲查閱者，須于署長或獲其正式授權(quán)之人士查閱該等帳簿及文

　　件，或復(fù)印及撿取其副本時(shí)，給予一切合理之便利。

　　(5)倘第(4)款所指之帳簿乃以非清晰易讀之方式將任何事項(xiàng)記錄者，則該款所

　　規(guī)定之有關(guān)責(zé)任，應(yīng)視為容許查閱及取去其所記錄事項(xiàng)或其有關(guān)部分之清晰易讀復(fù)制本。

　　(6)任何人士，如違犯第(3)款之規(guī)定或不遵守第(4)款之規(guī)定，即屬違法。

　　55. Falsification 偽造文件

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

　　任何人士，倘為逃避根據(jù)本條例所須繳納之任何印花稅或罰款而偽造、割毀或毀減任何帳簿或其他文件，即屬違法。

　　56. Offences relating to stamps與印花有關(guān)之罪項(xiàng)

　　Any person who --

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

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

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

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

　　任何人士，如有下開行為，即屬違法

　　(a)以欺詐手法在任何文件上印制，或蓋押或蓋貼印花;

　　(b)明知而出售、提供或陳列以供出售、行使或使用任何以欺詐手法印制或蓋押之

　　印花;

　　(c)以欺詐手法將任何印花割除，意圖使用該印花之任何部分;

　　(d)以欺詐手法將任何文件上之印花剪下、撕下或以其他方式移去，意圖使用該印

　　花或其任何部分;

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

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

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

　　(e)以欺詐手法在任何文件或印花上蓋貼任何印花或印花之任何部分，不論該印花或其部分是否以欺詐手法從任何文件或自任何印花剪下、撕下或以其他方式移去者;

　　(f)以欺詐手法在任何蓋有印花之文件上增加、抹去或除去(無論其為真正除去或

　　表面除去)任何姓名、數(shù)額、日期或其他內(nèi)容或事項(xiàng)，意圖使用該文件上之印花;

　　(g)蓄意或企圖將粘貼印花上之注銷印記除去;

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

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

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

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

　　(h)明知而出售、提供或陳列以供出售、行使或使用其注銷印記已全部或局部除去之粘貼印花;

　　(i)以欺詐手法移去或著人移去任何文件上之粘貼印花，意圖再次使用該粘貼印花;

　　(j)以欺詐手法在文件上蓋貼按上述辦法移去之粘貼印花，或明知而出售、提供或

　　陳列以供出售或行使上述印花，或行使其明知已貼上上述印花之文件;或

　　(k)明知而無合法理由持有以欺詐手法印制或在任何文件上蓋押或蓋貼之印花，或

　　以欺詐手法割除之印花，或以欺詐手法從任何文件剪下、撕下或以其他方式移去之印花或

　　其部分，或以欺詐手法在其上增加、抹去或移去(無論其為真正除去或表面除去)任何姓

　　名、數(shù)額、日期或其他內(nèi)容或事項(xiàng)之已蓋有印花之文件，或注銷印記經(jīng)已全部或局部除去

　　之粘貼印花或以欺詐手法從任何文件上移去之粘貼印花。

　　57. Power of magistrate in relation to stolen stamps裁判司處理偷竊所得印花之權(quán)力

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

　　(1)裁判司倘根據(jù)某人之宣誓陳述，認(rèn)為有理由相信某一樓宇內(nèi)藏有印花而該等印

　　花乃從偷竊或以欺詐手法得來者，則可發(fā)出令狀，授權(quán)警務(wù)人員進(jìn)入該樓宇，搜查各處地

　　方及其內(nèi)發(fā)現(xiàn)之任何人士，扣押及取去該樓宇內(nèi)或該人身上發(fā)現(xiàn)之該等印花，并拘捕在該

　　樓宇內(nèi)發(fā)現(xiàn)持有或保管該等印花之人士;此外，倘該人未能向裁判司就其持有或保管該等

　　印花一事作出滿意之解釋，或裁判司認(rèn)為該等印花并非該人從合法途徑取得者，則該等印

　　花應(yīng)予沒收，并送交署長。

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

　　(2)倘根據(jù)第(1)款發(fā)出之令狀將有關(guān)印花扣押，獲該令狀授權(quán)之警務(wù)人員在接獲要求時(shí)，須將收訖書乙份交與發(fā)現(xiàn)持有或保管該等印花之人士，書內(nèi)須列明收訖之印花數(shù)目、詳情及價(jià)值，并在移去該等印花前準(zhǔn)許該人在該等印花上作記號。

　　58. Defacement of adhesive stamps涂污粘貼印花

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

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

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

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

　　任何人士，倘在使用任何粘貼印花之前以任何方式將其涂污，得受罰款1000元之

　　處分;該款項(xiàng)應(yīng)視作欠負(fù)政府之民事債項(xiàng)，由署長負(fù)責(zé)追討：

　　但任何人士如取得署長之明確許可并遵守署長所訂定之條件者，則可于使用粘貼印花

　　之前在其上繕書文字或作其他處理，以資辨認(rèn)。

　　58A.在某些懲處之前向署長作出陳述

　　(1)根據(jù)第15條第(2)款、第19條第(15)款、第37條或第58條對某

　　人進(jìn)行起訴之前，署長可

　　(a)親自或郵寄通知該人，署長起訴之依據(jù);及

　　(b)給該人一個(gè)以書面解釋的機(jī)會(huì)，署長緣何不能對該人進(jìn)行起訴。

　　59. Fraudulent practices欺詐行為

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

　　任何人士，倘從事或涉及任何法律未有特別指定之欺詐行為、陰謀或計(jì)劃，意圖詐騙

　　政府印花稅者，即屬違法。

　　60. Punishment for offences違例之懲處

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

　　任何人士，倘觸犯或企圖觸犯本條例所指之任何罪項(xiàng)，可被判罰款10000元及監(jiān)

　　禁1年。

　　61. Limitation of time for proceedings in respect of offences有關(guān)罪項(xiàng)之起訴時(shí)限

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

　　凡有關(guān)本條例所指罪項(xiàng)之刑事訴訟，均不得于署長發(fā)現(xiàn)有關(guān)罪項(xiàng)2年后，或于觸犯罪

　　項(xiàng)起計(jì)之6年后提出，二者中以較早者為準(zhǔn)。

　　62. Responsibility for loss of or damage to instrument有關(guān)遺失或損毀文件之責(zé)任

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

　　凡呈交蓋印之任何文件，倘于署長保管之期間內(nèi)遺失或損毀，而該項(xiàng)遺失或損毀并非

　　由于印花稅署人員蓄意或以欺詐手法，或因其嚴(yán)重疏忽而造成者，政府對該文件之遺失或

　　損毀毋須負(fù)責(zé)，該署人員亦然。

　　63. Regulations規(guī)例

　　The Governor in Council may by regulations--

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

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

　　(c) amend the Second Schedule.

　　總督會(huì)同行政局可制訂規(guī)例

　　(a)規(guī)定何種香港證券之交易或買賣，乃構(gòu)成本條例所指之證券經(jīng)銷業(yè)務(wù);

　　(b)規(guī)定證券經(jīng)銷業(yè)務(wù)所簽訂之成交單據(jù)之加蓋印花程序;

　　(c)修訂第二附表。

　　64-65. (Have had effect) 〔效用已完〕

　　66. Transitional過渡性條文

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

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

　　(1)為執(zhí)行一切規(guī)定起見，凡根據(jù)《印花條例》(第117章，1978年版)(

　　本條稱為已撤銷條例)加蓋適當(dāng)印花之文件，應(yīng)從本條例開始實(shí)施時(shí)起，視為已根據(jù)

　　本條例加蓋適當(dāng)印花。

　　(2)凡根據(jù)已撤銷條例須征收印花稅之文件，倘未按規(guī)定加蓋適當(dāng)印花，則應(yīng)視為

　　根據(jù)本條例應(yīng)征收印花稅之文件;此外，倘該文件須根據(jù)第九條繳交任何罰款，該罰款應(yīng)

　　參照如根據(jù)已撤銷條例應(yīng)繳罰款時(shí)所適用之時(shí)間或期間計(jì)算。

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

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

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

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

　　(7) Any authorization

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

　　(3)第19條所指之買賣，如于本條例實(shí)施前達(dá)成者，本條例之規(guī)定概不適用，但

　　已撤銷條例對上述買賣，則應(yīng)繼續(xù)適用，一如本條例從未有制訂然。

　　(4)凡根據(jù)已撤銷之《印花稅管理?xiàng)l例》(第121章，1964年版)發(fā)出之印

　　花蓋印機(jī)使用執(zhí)照，倘于本條例實(shí)施當(dāng)日前仍屬有效者，應(yīng)視為根據(jù)本條例發(fā)出之執(zhí)照。

　　(5)凡根據(jù)已撤銷條例須作之任何評稅或?qū)υ擁?xiàng)評稅須提出之任何上訴或?yàn)樽酚懹?/span>

　　花稅或罰款而須提出之任何訴訟或申請，倘在本條例實(shí)施當(dāng)日前仍屬懸而未決或尚未處理

　　者，則在該日之后應(yīng)繼續(xù)予以處理，一如其為根據(jù)本條例所須作出或提出者然。

　　(6)凡根據(jù)已撤銷之印花稅管理?xiàng)l例所準(zhǔn)予退換之印花，倘在本條例實(shí)施前尚未兌

　　換，則可在實(shí)施當(dāng)日起計(jì)之1年內(nèi)兌換，否則時(shí)限過后，即予取消。

　　(7)凡印花稅署署長根據(jù)已撤銷條例第47條第(4)款所授予之權(quán)力，倘在本條

　　例實(shí)施當(dāng)日前仍屬有效，則應(yīng)繼續(xù)有效，一如其為根據(jù)本條例第54條第(4)款所授予

　　者。

　　FIRST SCHEDULE第一附表

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

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

　　(A) Stamp Duty

　　Nature of Instrument (B) Time for stamping

　　文件性質(zhì) (C) Persons liable

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

　　HEAD 1: IMMOVABLE PROPERTY IN HONG KONG第一類：香港之不動(dòng)產(chǎn)

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

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

　　見租約及第16條 售賣法理上權(quán)益之協(xié)議或合約，見售賣協(xié)議及 第29E條，以及售賣土地契約及第26條