### Stamp Duty Ordinance 《印花稅條例》

72. Transitional provisions for Stamp Duty (Amendment) Ordinance 2018
(1) In this section—
additional stamp duty (附加印花稅)—(a) in relation to an applicable instrument that is chargeable with stamp duty under Part 1 of Scale 1 of head 1(1) in the First Schedule, means the difference between that stamp duty and the stamp duty chargeable on the instrument under Scale 1 of head 1(1) in the First Schedule to the pre-amended Ordinance; and
(b) in relation to an applicable instrument that is chargeable with stamp duty under Part 1 of Scale 1 of head 1(1A) in the First Schedule, means the difference between that stamp duty and the stamp duty chargeable on the instrument under Scale 1 of head 1(1A) in the First Schedule to the pre-amended Ordinance;

Amendment Ordinance (《修訂條例》) means the Stamp Duty (Amendment) Ordinance 2018 (2 of 2018);
applicable instrument (適用文書) means an instrument that is—(a) executed on or after 5 November 2016 and before the gazettal date; and
(b) chargeable with stamp duty under Part 1 of Scale 1 of head 1(1), or Part 1 of Scale 1 of head 1(1A), in the First Schedule;

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### Stamp Duty Ordinance 《印花稅條例》

74. Transitional provisions for Stamp Duty (Amendment) Ordinance 2021
(1) In this section—
Amendment Ordinance (《修訂條例》) means the Stamp Duty (Amendment) Ordinance 2021 (2 of 2021);
pre-amended Ordinance (《未經修訂條例》) means this Ordinance as in force immediately before 26 November 2020.
(2) The pre-amended Ordinance continues to apply, as if the Amendment Ordinance had not been enacted, to—
(a) an instrument that was executed before 26 November 2020;
(b) an agreement for sale that supersedes another agreement for sale made between the same parties and on the same terms before 26 November 2020; or
(c) a conveyance on sale that is executed in conformity with an agreement for sale made before 26 November 2020.
(Added L.N. 231 of 2020 and 2 of 2021 s. 9)

75. Transitional provisions for Stamp Duty (Amendment) (No. 2) Ordinance 2023
(1) In this section—
Amendment Ordinance (《修訂條例》) means the Stamp Duty (Amendment) (No. 2) Ordinance 2023 (10 of 2023);
effective time (生效時間) means 11 a.m. on 22 February 2023;
pre-amended Ordinance (《未經修訂條例》) means this Ordinance as in force immediately before the effective time.
(2) The pre-amended Ordinance continues to apply, as if the Amendment Ordinance had not been enacted, to—
(a) an instrument that was executed before the effective time;
(b) an agreement for sale that supersedes another agreement for sale made between the same parties and on the same terms before the effective time; or
(c) a conveyance on sale that is executed in conformity with an agreement for sale made before the effective time.
(Added L.N. 15 of 2023 and 10 of 2023 s. 3)

### Stamp Duty Ordinance 《印花稅條例》

76. Transitional provisions for Stamp Duty (Amendment) (Residential Properties) Ordinance 2024
(1) In this section—
Amendment Ordinance (《修訂條例》) means the Stamp Duty (Amendment) (Residential Properties) Ordinance 2024 (3 of 2024);
pre-amended Ordinance (《未經修訂條例》) means this Ordinance as in force immediately before 11 a.m. on 25 October 2023.
(2) The pre-amended Ordinance continues to apply to—
(a) an instrument that was executed before 25 October 2023;
(b) an agreement for sale that supersedes another agreement for sale made between the same parties and on the same terms before that day; or
(c) a conveyance on sale that is executed in conformity with an agreement for sale made before that day,
as if section 14(2), (5), (6) and (9) of the Amendment Ordinance had not been enacted.
(Added L.N. 148 of 2023 and 3 of 2024 s. 13)

### Stamp Duty Ordinance 《印花稅條例》

77. Transitional provisions for Stamp Duty (Amendment) Ordinance 2024
(1) In this section—
Amendment Ordinance (《修訂條例》) means the Stamp Duty (Amendment) Ordinance 2024 (8 of 2024);
pre-amended Ordinance (《未經修訂條例》) means this Ordinance as in force immediately before 11 a.m. on 28 February 2024.
(2) The pre-amended Ordinance continues to apply to—
(a) an instrument that was executed before 28 February 2024;
(b) an agreement for sale that supersedes another agreement for sale made between the same parties and on the same terms before that day; or
(c) a conveyance on sale that is executed in conformity with an agreement for sale made before that day,
as if section 6(1), (4), (5) and (8) of the Amendment Ordinance had not been enacted.
(Added L.N. 26 of 2024 and 8 of 2024 s. 5)

### Rating (Miscellaneous Exemptions) Order 《差餉(雜項豁免)令》

1. Citation
This Order may be cited as the Rating (Miscellaneous Exemptions) Order.
(E.R. 2 of 2021)

2. Exemption from payment of rates
The areas and classes of tenement specified in the Schedule are exempted from the payment of rates.

### Rating Ordinance 《差餉條例》

1. Short title
This Ordinance may be cited as the Rating Ordinance.

### Rating Ordinance 《差餉條例》

4. Appointments
The Chief Executive may appoint a Commissioner of Rating and Valuation, a Deputy Commissioner, and such Assistant Commissioners, Principal Valuation Surveyors, Senior Valuation Surveyors and Valuation Surveyors as he thinks fit.
(Amended L.N. 95 of 1989; 12 of 1999 s. 3)