collector section 中文意思是什麼
collector section
解釋
集極(電)-
Under section 27 a conveyance of immovable property or a transfer of hong kong stock made for a consideration which is in the opinion of the collector inadequate shall, notwithstanding that the transaction is at arm s length and in good faith, be deemed to be a voluntary disposition inter vivos i. e. a gift
根據印花稅條例第27 4條的規定,如印花稅署署長認為不動產轉易契或香港股票轉讓書的代價不足時,則雖然該買賣是基於公平交易及良好的意圖來訂立,仍會被當作是生者之間的無償產權處置即一項饋贈。 -
Under section 27 ( 4 ) a conveyance of immovable property or a transfer of hong kong stock made for a consideration which is in the opinion of the collector inadequate shall, notwithstanding that the transaction is at arm s length and in good faith, be deemed to be a voluntary disposition inter vivos ( i. e. a gift )
根據《印花稅條例》第27 ( 4 )條的規定,如印花稅署署長認為不動產轉易契或香港股票轉讓書的代價不足時,則雖然該買賣是基於公平交易及良好的意圖來訂立,仍會被當作是生者之間的無償產權處置(即一項饋贈) 。 -
This notice specified the instruments in respect of which a person may apply to the collector of stamp revenue for stamping without presenting the instruments under section 18f of the stamp duty ordinance
本公告旨在指明某等文書,使任何人可就該等文書根據《印花稅條例》第18f條向印花署署長申請在無需出示該等文書的情況下,為該等
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