### Stamp Duty Ordinance 《印花稅條例》

29DV. Payments of specified amounts
(1) If an applicable instrument’s liability to stamp duty in respect of the specified amount ceases to be suspended under section 29DN(5)(a) or 29DO(8)(a), then despite section 4(3) and paragraph (C) in Part 1 of Scale 1 of head 1(1) or paragraph (C) in Part 1 of Scale 1 of head 1(1A) (whichever is applicable) in the First Schedule—
(a) if the subject property was acquired by a buyer alone—the buyer is liable civilly to the Collector for the payment of the specified amount, and any penalty payable under subsection (3), in accordance with this section; or
(b) if the subject property was jointly acquired by co-buyers—
(i) the co-buyers are jointly and severally liable civilly to the Collector for the payment of the specified amount, and any penalty payable under subsection (3), in accordance with this section; and
(ii) the co-buyers may be proceeded against without reference to any civil liability of them inter se for the payment of the specified amount and penalty.
(2) The specified amount must be paid to the Collector within 30 days after the day on which the relevant triggering circumstance specified in section 29DU occurred.
(3) If the specified amount is not paid to the Collector within the period mentioned in subsection (2) (30-day period

29DW. Discharge of specified charges
(1) If an applicable instrument’s liability to stamp duty in respect of the specified amount is waived on an application under section 29DT, the Collector must issue to the applicant a certificate of discharge in respect of the specified charge that has been constituted in respect of the instrument.
(2) The Collector may also, on an application made by an eligible person, issue a certificate of discharge in respect of the specified charge to the person if—
(a) it is shown to the satisfaction of the Collector that the applicable instrument concerned is an agreement for sale that is unperformed; or
(b) the instrument’s liability to stamp duty in respect of the specified amount has been discharged.
(3) For the purposes of subsection (2), a person is, in relation to an applicable instrument, an eligible person if—
(a) the person is the buyer or any one of the remaining co-buyers (whichever is applicable);
(b) the person is a vendor or transferor from whom the buyer or co-buyers acquired the subject property under the instrument; or
(c) it is shown to the satisfaction of the Collector that the person otherwise has sufficient interest in making an application under that subsection in relation to the instrument.
(4) The issue of a certificate of discharge under subsection (1) or (2) constitutes a discharge of the specified charge concerned.

### Stamp Duty Ordinance 《印花稅條例》

29DX. Treatment of persons becoming Hong Kong permanent residents on appeal etc.
(1) The Collector may, on an application made by a person who had, in relation to an applicable instrument, paid the specified amount or any penalty (or both) to the Collector because of section 29DV(1)(a), refund the amount so paid to the person if it is shown to the satisfaction of the Collector that—
(a) an application of the person for a permanent identity card was refused by a decision made under the Registration of Persons Ordinance (Cap. 177) (Cap. 177

29DY. Admissibility etc. of applicable instruments affected by this Subdivision
(1) If an applicable instrument is stamped in accordance with section 29DT(3), the instrument is admissible in evidence and available for all purposes.
(2) If an applicable instrument’s liability to stamp duty in respect of the specified amount has been suspended under this Subdivision, the instrument is admissible in evidence and available for all purposes relating to any legal proceedings that concern the acquisition of the subject property under the instrument so long as the charge instrument concerned has been registered under Cap. 128.
(3) If—
(a) an applicable instrument’s liability to stamp duty in respect of the specified amount has been suspended under this Subdivision; and
(b) either of the following conditions is met—
(i) a mortgagee exercises a power of sale in respect of the subject property under an acquisition mortgage;
(ii) the Collector exercises a power of sale in respect of the subject property under a specified charge,
the instrument is admissible in evidence and available for all purposes (including proof of title) relating to the sale of the property by the mortgagee or the Collector (whichever is applicable) or any subsequent sale of the property by any other person so long as the charge instrument concerned has been registered under Cap. 128.
(4) In this section—
charge instrument (押記文書) means an instrument made under section 29DP(5).

### Stamp Duty Ordinance 《印花稅條例》

29F. Voluntary chargeable agreements for sale
(1) Any chargeable agreement for sale operating as a voluntary agreement inter vivos shall be chargeable with stamp duty as a chargeable agreement for sale, with the substitution of the value of the immovable property subject to the agreement for the amount or value of the consideration for the agreement.
(2) A chargeable agreement for sale operating as a voluntary agreement inter vivos is not duly stamped unless the Collector has stamped the instrument under section 13(3)(b).
(3) Any chargeable agreement for sale (not being an agreement made in favour of a purchaser or incumbrancer or other person in good faith and for valuable consideration) shall for the purposes of this Ordinance be deemed to be a chargeable agreement for sale operating as a voluntary agreement inter vivos, and (except where marriage is the consideration) the consideration for any agreement for sale shall not for this purpose be deemed to be valuable consideration where—
(a) the amount of the consideration is not ascertained at the time of the agreement; or
(b) the Collector is of opinion that by reason of the inadequacy of the amount or value of the consideration paid or to be paid or other circumstances the agreement for sale confers a substantial benefit on the purchaser.
(4) Nothing in this section shall apply to a chargeable agreement for sale made for nominal consideration for the purpose of securing the repayment of an advance or loan, and this subsection shall have effect only if the circumstances exempting the agreement from charge under this section are set forth in the agreement. (Amended 33 of 1998 s. 9)

29G. Certificate with reference to certain agreements for sale
(1) References in head 1(1A) in the First Schedule to an agreement for sale being certified at a particular amount mean that such agreement for sale contains a statement certifying that the transaction agreed to or effected by the instrument does not form part of a larger transaction or series of transaction in respect of which the amount or value, or aggregate amount or value, of the consideration exceeds that amount. (Amended 17 of 2018 s. 50)
(2) In subsection (1) a reference to the amount or value of the consideration shall be construed in relation to stamp duty chargeable on a chargeable agreement for sale operating as a voluntary agreement inter vivos as a reference to the value of the immovable property subject to the agreement.