### Stamp Duty Ordinance 《印花稅條例》

48. Allowance for spoiled stamps and stamp certificates rendered unfit for purpose intended
(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 or any stamp certificate rendered unfit for the purpose intended in any of the following cases— (Amended 21 of 2003 s. 22)
(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;
(c) where the stamp is used for, or the stamp certificate is issued in respect of, any instrument executed by any person which— (Amended 21 of 2003 s. 22)
(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 enrolment or registration thereof within the time required by law; or
(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 outside Hong Kong for execution or where from unavoidable circumstances any instrument for which another has been substituted cannot be produced within the said period; and (Amended 23 of 1998 s. 2)
(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.

### Stamp Duty Ordinance 《印花稅條例》

49. Allowance for stamps inadvertently used and stamp certificates inadvertently issued
(1) Subject to subsections (2) and (3), where—
(a) any person has inadvertently used a stamp for, or a stamp certificate has been inadvertently issued in respect of, an instrument chargeable with stamp duty, and the stamp duty paid was of greater value than was necessary; or
(b) any person has inadvertently used a stamp for, or a stamp certificate has been inadvertently issued in respect of, an instrument not chargeable with stamp duty,
the Collector may, upon application, cancel the stamp or the stamp certificate (as the case may be).
(2) An application under subsection (1) shall be made—
(a) within 2 years after the date of the instrument; or
(b) if it is not dated, within 2 years after its execution by the person by whom it was first or alone executed.
(3) An application under this section in respect of a stamp certificate inadvertently issued shall be made by the person who can prove to the satisfaction of the Collector that the stamp duty to which the stamp certificate relates was paid by him.
(4) If the Collector—
(a) cancels a stamp in respect of an instrument chargeable with stamp duty, he may, where the instrument is stamped with a stamp denoting payment of the stamp duty chargeable on it, allow as spoiled the stamp so used; or
(b) cancels a stamp certificate in respect of an instrument chargeable with stamp duty, he may issue a new stamp certificate denoting payment of the stamp duty chargeable on the instrument and make an allowance for the overpayment of stamp duty.
(5) If the Collector—
(a) cancels a stamp in respect of an instrument not chargeable with stamp duty, he may allow as spoiled the stamp so used; or
(b) cancels a stamp certificate in respect of an instrument not chargeable with stamp duty, he may allow for the stamp duty paid.
(6) The total allowance made in respect of a stamp or stamp certificate shall not exceed the stamp duty paid for stamping the instrument.
(7) Where an allowance for the stamp duty paid has been made in full, the Collector shall cancel the stamp used for, or the stamp certificate issued in respect of, the instrument.
(Replaced 21 of 2003 s. 23)

50. Allowance for unwanted adhesive stamps
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 fide intention to use it.

### Stamp Duty Ordinance 《印花稅條例》

51. Manner of making, and time for taking up, allowance
(1) In any case in which allowance is made under this Part for a stamp, adhesive stamp or stamp certificate, the Collector may—
(a) give in lieu of the stamp, adhesive stamp or stamp certificate—
(i) money to the value of such stamp, or to the amount of stamp duty denoted on such stamp certificate;
(ii) other stamp of the same denomination or value; or
(iii) if required and the Collector thinks proper, a stamp of any other denomination to the same value or issue a stamp certificate denoting the same amount; or
(b) use a combination of any of the ways as provided under subsection (1)(a) to effect the allowance. (Replaced 21 of 2003 s. 24)
(2) Any allowance made under this Part shall lapse upon the expiration of 1 year from the date on which it is made.

52. Remission of stamp duty
(1) The Chief Executive may— (Amended 12 of 1999 s. 3)
(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)

53. Liability for offences by bodies corporate
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.