PDF《2018 年第 18 号条例》

and to provide for related matters. [12 April 2017] Enacted by the Legislative Council. 1. Short title and commencement (1) This Ordinance may be cited as the Stamp Duty (Amendment) (No. 2) Ordinance 2018. (2) This Ordinance is deemed to have come into operation on

12 April 2017. 2. Stamp Duty Ordinance amended The Stamp Duty Ordinance (Cap. 117) is amended as set out in sections

3 to 9. 香港特别行政区

2018 年第

18 号条例 行政长官 林郑月娥

2018 年4月19 日 印章位置 HONG KONG SPECIAL ADMINISTRATIVE REGION Ordinance No.

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2018 Carrie LAM Chief Executive

19 April

2018 L.S. 第3条?? Section

3 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 A1284 Ord. No.

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2018 A1285 3. 修订第 29A 条(第IIIA 部的释义及适用围 ) (1) 第29A(1) 条―― 按笔划数目顺序加入 建筑事务监督 (Building Authority) 具有 《建筑物条例》 ( 第123 章)第2(1) 条所给予的涵义;

建筑图则 (building plan) 指建筑事务监督为施行 《建筑物 条例》 ( 第123 章)第14(1) 条而批准的图则;

单一住宅物业 (single residential property) 包括―― (a) 一个单位及位於同一建筑物的天台;

(b) 一个单位及其毗邻的、位於同一建筑物的平 台;

(c) 一个单位及其毗邻的花园;

及(d) 因为拆卸分隔两个单位的墙壁或楼板 ( 或该等 墙壁或楼板的一部分 ) 而形成单一个单位的单 位,且以下文件亦显示该情况―― (i) 建筑图则及建筑事务监督发出的认收信 函(该信函确认收到 《建筑物 ( 管理 ) 规例》 ( 第123 章,附属法例 A) 所规定的、证明 关乎该拆卸的建筑工程已完成的证明书 );

或3. Section 29A amended (interpretation and application of Part IIIA) (1) Section 29A(1)― Add in alphabetical order authorized person (认可人士) has the meaning given by section 2(1) of the Buildings Ordinance (Cap. 123);

Building Authority (建筑事务监督) has the meaning given by section 2(1) of the Buildings Ordinance (Cap. 123);

building plan (建筑图则) means a plan that is approved by the Building Authority for the purposes of section 14(1) of the Buildings Ordinance (Cap. 123);

single residential property (单一住宅物业) includes― (a) a unit and a roof situated in the same building;

(b) a unit and an adjacent flat roof situated in the same building;

(c) a unit and an adjacent garden;

and (d) a unit that became a single unit following the demolition of the walls or the floor, or any part of the walls or the floor, separating two units as shown by― (i) a building plan and a letter issued by the Building Authority acknowledging receipt of a certificate of completion of the building works relating to the demolition as required under the Building (Administration) Regulations (Cap.

123 sub. leg. A);

or 第4条?? Section

4 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 A1286 Ord. No.

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2018 A1287 (ii) 认可人士在关乎该拆卸的建筑工程完成 后签署的图则;

认可人士 (authorized person) 具有 《建筑物条例》 ( 第123 章)第2(1) 条所给予的涵义;

. (2) 在第 29A(1) 条之后―― 加入 (1A) 署长可决定某住宅物业是否属单一住宅物业,而在 作出该决定时,可考虑任何下述文件―― (a) 该物业或其所属的建筑物的建筑图则,或认可 人士就该物业或其所属的建筑物签署的图则;