### Stamp Duty Ordinance 《印花稅條例》

58B. Remission of certain penalties
The Collector may remit wholly or in part any penalty recoverable under section 5A(4), 15(2), 19(15), 37, 45(7), 47H(5), 47J(6) or 58.
(Added 70 of 1994 s. 9. Amended 10 of 2013 s. 32)

59. Fraudulent practices
Any person who practises or is concerned in any fraudulent act, contrivance or device, not specially provided for by law, with intent to defraud the Government of any stamp duty commits an offence.

60. Punishment for offences
Any person who commits or attempts to commit any offence under this Ordinance shall be liable to a fine at level 6 and to imprisonment for 1 year.
(Amended L.N. 338 of 1995)

61. Limitation of time for proceedings in respect of offences
No criminal proceedings for an offence under this Ordinance shall be instituted after the expiration of 2 years from the discovery of the offence by the Collector or 6 years from the commission of the offence, whichever is the earlier.

62. Responsibility for loss of or damage to instrument
The Government shall not be responsible for the loss of or for damage to any instrument tendered for stamping whilst in the custody of the Collector, nor shall any officer in the office of the Collector be responsible for such loss or damage, unless he has caused it wilfully, fraudulently or by gross negligence.

63. Regulations
The Financial Secretary may by regulations— (Amended 12 of 1999 s. 3; 5 of 2000 s. 4)
(a) specify the transactions or dealings in respect of Hong Kong stock that constitute jobbing business for the purposes of this Ordinance;
(b) prescribe the procedure for stamping contract notes made and executed in respect of any jobbing business;
(c) amend the Second and the Fourth Schedules, and Schedules 8, 9, 10 and 11. (Amended 33 of 1998 s. 10; 4 of 2015 s. 4; 12 of 2016 s. 25; 16 of 2016 s. 30; 1 of 2023 s. 4)

### Stamp Duty Ordinance 《印花稅條例》

63A. Amendment of First Schedule
The Financial Secretary may, by notice published in the Gazette, amend head 1(1AA), (1AAB), (1B) or (1C) in the First Schedule to effect a change to the rate of stamp duty set out in that head.
(Added 2 of 2014 s. 18)

63B. Amendment of Schedule 12
The Financial Secretary may, by notice published in the Gazette, amend Schedule 12.
(Added 14 of 2023 s. 4)

66. Transitional
(1) Any instrument duly stamped under the Stamp Ordinance (Cap. 117, 1978 Ed.) (in this section referred to as the repealed Ordinance

67. Transitional provisions for purposes of Land Titles Ordinance

(Addition not yet in operation—see 26 of 2004 s. 42)

68. Transitional provision for Stamp Duty (Amendment) Ordinance 2011
If, but for this section, the time for stamping of any instrument chargeable with special stamp duty falls before the day on which the Stamp Duty (Amendment) Ordinance 2011 (14 of 2011) was published in the Gazette#, that time for stamping is to be replaced by a period of 30 days commencing immediately after that day.
(Added 14 of 2011 s. 14)Editorial Note:
# Date of publication in the Gazette: 30 June 2011.

69. Transitional provisions for Inland Revenue and Stamp Duty Legislation (Alternative Bond Schemes) (Amendment) Ordinance 2013
Schedule 7 sets out transitional provisions that have effect for the purposes of amendments to this Ordinance made by the Inland Revenue and Stamp Duty Legislation (Alternative Bond Schemes) (Amendment) Ordinance 2013 (10 of 2013).
(Added 10 of 2013 s. 33)

### Stamp Duty Ordinance 《印花稅條例》

70. Transitional provisions for Stamp Duty (Amendment) Ordinance 2014
(1) In this section—
additional special stamp duty (附加額外印花稅), in relation to a relevant instrument, means the difference between—
(a) the amount of special stamp duty payable on the instrument before the Amendment Ordinance was published in the Gazette#; and
(b) the amount of special stamp duty payable on the instrument on the day on which the Amendment Ordinance was published in the Gazette#;

Amendment Ordinance (《修訂條例》) means the Stamp Duty (Amendment) Ordinance 2014 (2 of 2014);
relevant instrument (有關文書) means an instrument chargeable with special stamp duty under Part 2 of head 1(1AA) or Part 2 of head 1(1B) in the First Schedule.
(2) If, but for this section, the time for stamping any relevant instrument with any additional special stamp duty payable on the instrument begins before the day on which the Amendment Ordinance was published in the Gazette#—
(a) that time for stamping is to be replaced by a period of 30 days commencing immediately after that day; and
(b) where before the Amendment Ordinance was published in the Gazette#, the relevant instrument had been stamped with the special stamp duty with which it was chargeable in accordance with this Ordinance, section 9 applies only in relation to the additional special stamp duty if it is not paid within the period specified in paragraph (a).
(3) If, but for this section, the time for stamping any instrument chargeable with buyer’s stamp duty begins before the day on which the Amendment Ordinance was published in the Gazette#, that time for stamping is to be replaced by a period of 30 days commencing immediately after that day.
(Added 2 of 2014 s. 19)Editorial Note:
# Date of publication in the Gazette : 28 February 2014.

### Stamp Duty Ordinance 《印花稅條例》

71. Transitional provisions for Stamp Duty (Amendment) (No. 2) Ordinance 2014
(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 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 head 1(1) in the First Schedule to the pre-amended Ordinance; 
(b) in relation to an applicable instrument that is chargeable with stamp duty under Scale 1 of head 1(1A) in the First Schedule (except as provided in paragraph (c)), means the difference between that stamp duty and the stamp duty chargeable on the instrument under head 1(1A) in the First Schedule to the pre-amended Ordinance; and 
(c) in relation to an applicable instrument that is an agreement for sale of non-residential property, means the stamp duty chargeable on the agreement under Scale 1 of head 1(1A) in the First Schedule; 

Amendment Ordinance (《修訂條例》) means the Stamp Duty (Amendment) (No. 2) Ordinance 2014 (14 of 2014);
applicable instrument (適用文書) means an instrument that is—
(a) executed on or after 23 February 2013 and before the gazettal date; and 
(b) chargeable with stamp duty under Scale 1 of head 1(1), or Scale 1 of head 1(1A), in the First Schedule; 

#gazettal date