PDF《2018 年第 18 号条例》

Stamp Duty (Amendment) (No.

2) Ordinance

2018 《2018 年印花税 ( 修订 ) ( 第2号)条例》

2018 年第

18 号条例 A1278 Ord. No.

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2018 A1279 Stamp Duty (Amendment) (No. 2) Ordinance

2018 Contents Section Page 1. Short title and commencement A1283 2. Stamp Duty Ordinance amended A1283 3. Section 29A amended (interpretation and application of Part IIIA)A1285 4. Section 29AJ amended (certain conveyances on sale of residential property to Hong Kong permanent residents chargeable with ad valorem stamp duty at Scale

2 rates)A1287 5. Section 29AK amended (certain conveyances on sale of residential property together with car parking space to Hong Kong permanent residents chargeable with ad valorem stamp duty at Scale

2 rates)A1289 6. Section 29BB amended (certain agreements for sale of residential property to Hong Kong permanent residents chargeable with ad valorem stamp duty at Scale

2 rates)A1289 7. Section 29BC amended (certain agreements for sale of residential property together with car parking space to Hong Kong permanent residents chargeable with ad valorem stamp duty at Scale

2 rates)A1289 8. Section

73 added A1289 《2018 年印花税 ( 修订 ) ( 第2号)条例》 目录 条次 页次 1. 简称及生效日期 A1282 2. 修订 《印花税条例》A1282 3. 修订第 29A 条(第IIIA 部的释义及适用围 A1284 4. 修订第 29AJ 条(某些将住宅物业售予香港永久性居民 的售卖转易契,须按第

2 标准税率徵收从价印花税 A1286 5. 修订第 29AK 条(某些将住宅物业连同泊车位售予香港 永久性居民的售卖转易契,须按第

2 标准税率徵收从 价印花税 A1288 6. 修订第 29BB 条(某些将住宅物业售予香港永久性居民 的买卖协议,须按第

2 标准税率徵收从价印花税 A1288 7. 修订第 29BC 条(某些将住宅物业连同泊车位售予香港 永久性居民的买卖协议,须按第

2 标准税率徵收从价 印花税 A1288 8. 加入第

73 条A1288 Stamp Duty (Amendment) (No. 2) Ordinance

2018 《2018 年印花税 ( 修订 ) ( 第2号)条例》

2018 年第

18 号条例 A1280 Ord. No.

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2018 A1281 73. 关於经 《2018 年印花税 ( 修订 ) ( 第2号)条例》 修订的第 29AJ、29AK、29BB 及29BC 条的 过渡条文 A1290 9. 修订附表

1 A1294 73. Transitional provisions for sections 29AJ, 29AK, 29BB and 29BC as amended by Stamp Duty (Amendment) (No. 2) Ordinance

2018 ?????? A1291 9. First Schedule amended A1295 第1条?? Section

1 Stamp Duty (Amendment) (No. 2) Ordinance

2018 《2018 年印花税 ( 修订 ) ( 第2号)条例》

2018 年第

18 号条例 A1282 Ord. No.

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2018 A1283 本条例旨在修订 《印花税条例》 中某些对香港永久性居民取得的住宅 物业 ( 不论是否连同泊车位 ) 的文书徵收第

2 标准税率的从 价印花税的条文,以使该等条文仅适用於处理单一住宅物业 ( 不论是否连同泊车位 ) 的文书;

以及就相关事宜,订定条文. [2017 年4月12 日]由立法会制定. 1. 简称及生效日期 (1) 本条例可引称为 《2018 年印花税 ( 修订 ) ( 第2号)条例》 . (2) 本条例当作自

2017 年4月12 日起实施. 2. 修订 《印花税条例》 《印花税条例》 (第117章)现予修订,修订方式列於第3至9条. An Ordinance to amend certain provisions of the Stamp Duty Ordinance that impose ad valorem stamp duty at Scale

2 rates on instruments of residential properties, with or without car parking spaces, acquired by Hong Kong permanent residents, so that those provisions apply only to an instrument that deals with a single residential property, with or without a car parking space;