### Stamp Duty Ordinance 《印花稅條例》

37A. Interpretation of Part IVA
In this Part—
investment manager (投資經理) means an investment manager within the meaning of section 112Z of the Securities and Futures Ordinance (Cap. 571);
open-ended fund company (開放式基金型公司) has the meaning given by section 112A of the Securities and Futures Ordinance (Cap. 571);
scheme property (計劃財產) has the meaning given by section 112A of the Securities and Futures Ordinance (Cap. 571).

37B. Application of certain provisions relating to unit trust schemes to open-ended fund companies
Sections 19, 19A, 30, 47A and 47B apply in relation to an open-ended fund company as if—
(a) a reference in those sections to a unit trust scheme were a reference to an open-ended fund company;
(b) a reference in those sections to a unit under a unit trust scheme were a reference to a share of an open-ended fund company;
(c) a reference in sections 19, 19A and 30 to a manager under a unit trust scheme were a reference to an investment manager of an open-ended fund company;
(d) a reference in sections 19A and 30 to a trustee under a unit trust scheme were a reference to an open-ended fund company;
(e) a reference in sections 19A and 30 to the trust property of a unit trust scheme were a reference to the scheme property of an open-ended fund company;
(f) a reference in section 30 to a person interested in or entitled to a unit under a unit trust scheme were a reference to a shareholder of an open-ended fund company;
(g) a reference in section 47A to a manager of a fund that is a unit trust scheme were a reference to an investment manager of an open-ended fund company; and
(h) a reference in section 47A to a trustee of a fund that is a unit trust scheme were a reference to an open-ended fund company.

37C. Sub-funds of open-ended fund companies
(1) This section applies if the instrument of incorporation of an open-ended fund company (main company

### Stamp Duty Ordinance 《印花稅條例》

38. Interpretation of Part V
In this Part—
exempted institution (獲豁免機構) 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 (獲豁免人) means any person in respect of whom the Chief Secretary for Administration has issued a certificate under section 43(3)(b); (Amended L.N. 362 of 1997)
exempted premises (獲豁免處所) means any premises in respect of which the Chief Secretary for Administration has issued a certificate under section 43(3)(a); (Added 40 of 1992 s. 4. Amended L.N. 362 of 1997)

incorporated public officer (公職人員法團) means any of the following—
(a) The Financial Secretary Incorporated (Cap. 1015); (Amended L.N. 180 of 1985)
(b) Permanent Secretary for Education Incorporated (Cap. 1098); (Amended 3 of 2003 s. 21; L.N. 130 of 2007)
(c) The Director of Social Welfare Incorporated (Cap. 1096);
(d) The Secretary for Home and Youth Affairs Incorporated (Cap. 1044). (Amended 61 of 1984 s. 5; L.N. 190 of 1986; L.N. 263 of 1989; L.N. 144 of 2022)

(Amended 40 of 1992 s. 4; 12 of 1999 s. 3)

### Stamp Duty Ordinance 《印花稅條例》

39. Instruments generally exempted
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 Government or an incorporated public officer; (Amended 12 of 1999 s. 3)
(c) all grants by the Government and all Government leases and all surrenders of such grants and leases; (Amended 12 of 1999 s. 3)
(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;
(e)-(ea) (Repealed 78 of 1999 s. 7)(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 (Winding Up and Miscellaneous Provisions) Ordinance (Cap. 32). (Amended 28 of 2012 ss. 912 & 920)

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 to the effect that it is not chargeable with stamp duty, and subsection (6) of that section shall apply accordingly. (Amended 21 of 2003 s. 16)

### Stamp Duty Ordinance 《印花稅條例》

41. Non-liability of Government or public officer for payment of stamp duty
(1) Notwithstanding section 4(3), the Central People’s Government, 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. (Amended 12 of 1999 s. 3)
(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.

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—
(aa) the Central People’s Government, or any person acting on behalf of the Central People’s Government; (Added 12 of 1999 s. 3)
(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