Hong Kong Ordinances

STAMP DUTY ORDINANCE - SECT 10

How instruments to be written, charged and stamped

(1) Every instrument chargeable with stamp duty shall be so written that the
stamp may appear on the face of the instrument and cannot be used for or
applied to any other instrument.

(2) Every instrument chargeable with stamp duty containing or relating to
several distinct matters shall be separately and distinctly charged, as if it
were a separate instrument, with stamp duty in respect of each of the matters.

(3) Every instrument chargeable with stamp duty shall be separately and
distinctly stamped with the stamp duty chargeable thereon.

(4) Subject to section 16(1), an instrument made for any consideration by
reference to which it is chargeable with stamp duty, and also for any further
or other valuable consideration or considerations, shall be separately and
distinctly charged, as if it were a separate instrument, with stamp duty in
respect of each of the considerations.