The Stamp Duty Ordinance is one of Hong Kong Ordinances which regulates the law of stamp duty. Some notable sections of the ordinance Section 2 - Interpretation: This section introduce the terms always appear in this ordinance. The examples are Hong Kong bearer instrument, Hong Kong stock, conveyance, contract note. Section 4 - Charging of, liability for, and recovery of stamp duty Section 8 - Duplicates and counterparts Section 9 - Late stamping Section 10 - How instruments to be written, charged and stamped Section 13 - Adjudication of stamp duty by Collector Section 14 - Appeal against assessment Section 15 - Non-admissibility, etc. of instruments not duly stamped Section 16 - Provisions relating to certain leases etc. Section 18I - Power of Collector to inspect instrument or evidence Section 19 - Contract notes, etc. in respect of sale and purchase of Hong Kong stock Section 22 - Stamp duty chargeable where consideration in respect of immovable property consists of stock or security other than stock Section 24 - Stamp duty chargeable where conveyance etc. is in consideration of debt etc. Section 29H - Exemptions and relief Section 31 - Duty of trustees and managers to keep records Section 45 - Relief in case of conveyance from one associated body corporate to another: regulate relief between parent companies and subsidiaries. Section 53 - Liability for offences by bodies corporate Section 54 - Inspection of books of account etc. Section 56 - Offences relating to stamps Schedule 1 - The Hong Kong stamp duty heading Head 1: All transactions of sale or lease of interests in Hong Kong immovable property. Head 2: The transfer of Hong Kong Stock. Head 3: All Hong Kong bearer instruments. Head 4: Any duplicates and counterparts of the above documents. References External links Taxation in Hong Kong Hong Kong legislation Tax legislation