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Contents

Long Title

Part I PRELIMINARY

Part II PROVISIONS APPLICABLE TO INSTRUMENTS GENERALLY

Liability of instruments to duty

Payment of duty

Valuation for duty

Part III PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS

Part IV LIABILITY FOR PAYMENT OF DUTY

Part V ADJUDICATION AS TO STAMPS

Part VI TIME OF STAMPING INSTRUMENTS

Part VII INSTRUMENTS NOT DULY STAMPED

Part VIII ALLOWANCE FOR SPOILED STAMPS

Part IX OFFENCES AND PENALTIES

Part X MISCELLANEOUS

FIRST SCHEDULE Instruments Chargeable With Stamp Duty

SECOND SCHEDULE Instruments Which May be Stamped With Impressed or Adhesive Stamps

THIRD SCHEDULE Persons Liable to Pay Stamp Duty

FOURTH SCHEDULE Adjudication Fees

FIFTH SCHEDULE Valuation Fees

Legislative History

Comparative Table

 
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On 24/05/2013, you requested for the version in force on 24/05/2013 incorporating all amendments published on or before 24/05/2013. The closest version currently available is that of 01/04/2006.
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LEGISLATIVE HISTORY

Stamp Duties Act
(CHAPTER 312)
This Legislative History is provided for the convenience of users of the Stamp Duties Act. It is not part of this Act.
1.  
Ordinance 16 of 1929—Stamp Ordinance 1929
Date of First Reading
:
25 March 1929
(Bill published on
28 March 1929.
No Bill number given)
Date of Second Reading
:
13 May 1929
Date of Third Reading
:
2 September 1929
Date of commencement
:
1 November 1929
2.  
Ordinance 17 of 1931—Stamp (Amendment) Ordinance 1931
Date of First, Second and Third Readings
:
Dates not available
Date of commencement
:
1 January 1932
3.  
Ordinance 56 of 1935—Stamp (Amendment) Ordinance 1935
Date of First Reading
:
28 October 1935
(Bill published on
8 November 1935.
No Bill number given)
Date of Second Reading
:
28 October 1935
Date of Third Reading
:
20 November 1935
Date of commencement
:
13 December 1935
4.  
1936 Revised Edition (Cap. 228)—Stamp Ordinance (Chapter 228)
Date of operation
:
1 September 1936
5.  
Ordinance 39 of 1936—Stamp (Amendment) Ordinance 1936
Date of First Reading
:
Date not available
Date of Second and Third Readings
:
7 December 1936
Date of commencement
:
8 January 1937
6.  
Ordinance 6 of 1939—Stamp (Amendment) Ordinance 1939
Date of First Reading
:
Date not available
Date of Second and Third Readings
:
24 April 1939
Date of commencement
:
19 May 1939
7.  
Ordinance 16 of 1940—Stamp (Amendment) Ordinance 1940
Date of First, Second and Third Readings
:
22 April 1940
Date of commencement
:
3 May 1940
8.  
Ordinance 31 of 1949—Stamp (Amendment) Ordinance 1949
Date of First Reading
:
28 July 1949
(Bill published on
5 August 1949.
No Bill number given)
Date of Second and Third Readings
:
23 August 1949
Date of commencement
:
1 January 1950
9.  
Ordinance 40 of 1950—Betting and Sweepstakes Duties Ordinance 1950
(Consequential amendments made to Act by)
Date of First Reading
:
18 July 1950
(Bill published on
21 July 1950.
No Bill number given)
Date Committed to Select Committee
:
18 July 1950
Date of Presentation of Select Committee Report
:
21 November 1950 (Council Paper No. 87 of 1950)
Date of Second and Third Readings
:
21 November 1950
Date of commencement
:
22 November 1950
10.  
Ordinance 20 of 1952—Stamp (Amendment) Ordinance 1952
Date of First Reading
:
20 May 1952
(Bill No. 20/52 published on
23 May 1952)
Date of Second and Third Readings
:
17 June 1952
Date of commencement
:
27 June 1952
11.  
Ordinance 37 of 1952—Law Revision (Penalties Amendment) Ordinance 1952
Date of First Reading
:
16 September 1952
(Bill No. 32/52 published on
19 September 1952)
Date of Second and Third Readings
:
14 October 1952
Date of commencement
:
30 April 1955
12.  
Ordinance 14 of 1954—Stamp (Amendment) Ordinance 1954
Date of First Reading
:
18 May 1954
(Bill No. 17/54 published on
21 May 1954)
Date of Second Reading
:
15 June 1954
Date of Third Reading
:
20 July 1954
Date of commencement
:
1 April 1946
13.  
1956 Revised Edition (Cap. 170)—Stamp Ordinance (Chapter 170)
Date of operation
:
1 July 1956
14.  
Ordinance 32 of 1956—Stamp (Amendment) Ordinance 1956
Date of First, Second and Third Readings
:
7 November 1956
Date of commencement
:
12 November 1956
15.  
Ordinance 46 of 1957—Stamp (Amendment) Ordinance 1957
Date of First, Second and Third Readings
:
4 December 1957
Date of commencement
:
7 December 1957
16.  
Ordinance 71 of 1959—Transfer of Powers Ordinance 1959
Date of First Reading
:
22 September 1959
(Bill No. 30/59 published on
30 September 1959)
Date of Second and Third Readings
:
11 November 1959
Date of commencement
:
20 November 1959
17.  
Ordinance 72 of 1959—Transfer of Powers (No. 2) Ordinance 1959
Date of First Reading
:
22 September 1959
(Bill No. 31/59 published on
30 September 1959)
Date of Second and Third Readings
:
11 November 1959
Date of commencement
:
20 November 1959
18.  
Ordinance 60 of 1960—Transfer of Powers Ordinance 1960
Date of First Reading
:
20 October 1960
(Bill No. 99/60 published on
28 October 1960)
Date of Second and Third Readings
:
16 November 1960
Date of commencement
:
9 December 1960
19.  
Ordinance 24 of 1961—Stamp (Amendment) Ordinance 1961
Date of First Reading
:
24 May 1961
(Bill No. 145/61 published on
2 June 1961)
Date of Second and Third Readings
:
14 June 1961
Date of commencement
:
1 January 1961 (section 15)
7 July 1961 (except section 15)
20.  
Ordinance 6 of 1962—Stamp (Amendment) Ordinance 1962
Date of First Reading
:
20 December 1961
(Bill No. 162/61 published on
2 January 1962)
Date of Second and Third Readings
:
15 January 1962
Date of commencement
:
1 January 1961
21.  
Act 20 of 1965—Stamp (Amendment) Act 1965
Date of First Reading
:
13 December 1965
(Bill No. 52/65 published on
17 December 1965)
Date of Second and Third Readings
:
29 December 1965
Date of commencement
:
1 January 1966
22.  
Act 27 of 1967—Stamp (Amendment) Act 1967
Date of First Reading
:
7 September 1967
(Bill No. 24/67 published on
12 September 1967)
Date of Second and Third Readings
:
2 November 1967
Date of commencement
:
17 November 1967
23.  
Act 38 of 1968—Stamp (Amendment) Act 1968
Date of First Reading
:
9 December 1968
(Bill No. 50/68 published on
12 December 1968)
Date of Second and Third Readings
:
23 December 1968
Date of commencement
:
2 January 1969
24.  
Act 9 of 1969—Stamp (Amendment) Act 1969
Date of First Reading
:
11 June 1969
(Bill No. 10/69 published on
14 June 1969)
Date of Second and Third Readings
:
15 October 1969
Date of commencement
:
24 October 1969
25.  
Act 8 of 1970—Stamp (Amendment) Act 1970
Date of First Reading
:
30 March 1970
(Bill No. 11/70 published on
2 April 1970)
Date of Second and Third Readings
:
7 May 1970
Date of commencement
:
1 September 1970
26.  
Date of operation
:
30 April 1971
27.  
Act 38 of 1975—Stamp (Amendment) Act 1975
Date of First Reading
:
11 November 1975
(Bill No. 53/75 published on
11 November 1975)
Date of Second and Third Readings
:
20 November 1975
Date of commencement
:
2 December 1975
28.  
Act 4 of 1981—Stamp Duties (Amendment) Act 1981
Date of First Reading
:
16 March 1981
(Bill No. 9/81 published on
17 March 1981)
Date of Second and Third Readings
:
26 March 1981
Date of commencement
:
6 April 1981
29.  
Act 14 of 1983—Stamp Duties (Amendment) Act 1983
Date of First Reading
:
30 August 1983
(Bill No. 9/83 published on
7 September 1983)
Date of Second and Third Readings
:
20 December 1983
Date of commencement
:
6 January 1984
30.  
Date of operation
:
30 March 1987
31.  
Date of First Reading
:
5 May 1986
(Bill No. 15/86 published on
6 May 1986)
Date of Second and Third Readings
:
29 July 1986
Date of commencement
:
8 March 1985
32.  
Date of operation
:
30 March 1987
33.  
Act 31 of 1993—Goods and Services Tax Act 1993
(Consequential amendments made to Act by)
Date of First Reading
:
26 February 1993
(Bill No. 14/93 published on
27 February 1993)
Date of Second Reading
:
19 March 1993
Date Committed to Select Committee
:
19 March 1993
Date of Presentation of Select Committee Report
:
7 September 1993 (Parl 4 of 1993)
Date of Third Reading
:
12 October 1993
Date of commencement
:
26 November 1993 (except para (3) of Fifth Schedule) 1 April 1994 (para (3) of Fifth Schedule)
34.  
Date of First Reading
:
21 May 1996
(Bill No. 16/96 published on
22 May 1996)
Date of Second and Third Readings
:
12 July 1996
Date of commencement
:
23 August 1996
35.  
Date of operation
:
30 May 1997
36.  
Date of First Reading
:
3 August 1999
(Bill No. 28/99 published on
4 August 1999)
Date of Second and Third Readings
:
18 August 1999
Date of commencement
:
1 September 1999 (except sections 2 (a), 36, 37 and 39 (2))
37.  
Date of First Reading
:
13 November 2000
(Bill No. 31/2000 published on
13 November 2000)
Date of Second and Third Readings
:
22 November 2000
Date of commencement
:
1 July 2000
38.  
Date of operation
:
30 December 2000
39.  
Date of First Reading
:
31 October 2002
(Bill No. 40/2002 published on
1 November 2002)
Date of Second and Third Readings
:
25 November 2002
Date of commencement
:
1 January 2003
40.  
Date of First Reading
:
19 October 2004
(Bill No. 60/2004 published on
20 October 2004)
Date of Second and Third Readings
:
25 January 2005
Date of commencement
:
11 April 2005
41.  
Date of First Reading
:
17 October 2005
(Bill No. 38/2005 published on
18 October 2005)
Date of Second and Third Readings
:
21 November 2005
Date of commencement
:
1 January 2006
42.  
Date of operation
:
1 April 2006