PDF《2018 年第 18 号条例》

(b) 该物业所属的建筑物的公契 ( 《建筑物管理条例》 ( 第344 章)第2条所指者 );

(c) 根 《建筑物条例》 ( 第123 章)第21 条,就该 物业或其所属的建筑物发出的占用许可证;

(d) 署长认为相关的任何其他文件. . 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 ) 第29AJ(1)(a) 条,在 住宅物业 之前―― 加入 单一 . (ii) a plan signed by an authorized person after the completion of the building works relating to the demolition;

. (2) After section 29A(1)― Add (1A) The Collector may determine whether a residential property is a single residential property and, in making such determination, may have regard to any of the following documents― (a) the building plans, or plans signed by an authorized person, in respect of the residential property or the building of which the residential property forms part;

(b) the deed of mutual covenant, within the meaning of section

2 of the Building Management Ordinance (Cap. 344), of the building of which the residential property forms part;

(c) the occupation permit issued under section

21 of the Buildings Ordinance (Cap. 123) in respect of the residential property or the building of which the residential property forms part;

(d) any other document that the Collector considers relevant. . 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) Section 29AJ(1)(a), before residential property ― Add a single . 第5条?? Section

5 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 A1288 Ord. No.

18 of

2018 A1289 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 ) 第29AK(1)(a) 条,在 住宅物业 之前―― 加入 单一 . 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 ) 第29BB(1)(a) 条,在 住宅物业 之前―― 加入 单一 . 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 ) 第29BC(1)(a) 条,在 住宅物业 之前―― 加入 单一 . 8. 加入第

73 条 在第

72 条之后―― 加入 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) Section 29AK(1)(a), before residential property ― Add a single . 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) Section 29BB(1)(a), before residential property ― Add a single . 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) Section 29BC(1)(a), before residential property ― Add a single . 8. Section

73 added After section 72― Add 第8条?? Section

8 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 A1290 Ord. No.

18 of

2018 A1291 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 (1) 在本条中―― 刊宪日期 (gazettal date) 指 《修订条例》 在宪报刊登的日 期;