x
uploads/inter vivos.jpg

inter vivos adv.〔拉丁語〕在生存者之間。

inter-

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,則雖然該買賣是基于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) 。

Stamp duty ordinance stamp duty under head 1 ( 1 ) or head 2 ( 3 ) shall not be chargeable on any conveyance of immovable property or any transfer of hong kong stock operating as a voluntary disposition inter vivos where the beneficial interest therein passes by way of gift from the person entitled to that interest , or from the registered owner , to or on trust for a charitable institution or trust of a public character 屬于饋贈的不動產轉易或香港股票的轉讓,如果是由享有實益權益的人士或登記物主捐贈與屬公共性質的慈善機構或信托團體,或以信托方式付與屬公共性質的慈善機構或信托團體者,則無須繳付按第1 ( 1 )或第2 ( 3 )類所徵收的印花稅。

Stamp duty under head 1 or head 2 shall not be chargeable on any conveyance of immovable property or any transfer of hong kong stock operating as a voluntary disposition inter vivos where the beneficial interest therein passes by way of gift from the person entitled to that interest , or from the registered owner , to or on trust for a charitable institution or trust of a public character 屬于饋贈的不動產轉易或香港股票的轉讓,如果是由享有實益權益的人士或登記物主捐贈與屬公共性質的慈善機構或信托團體,或以信托方式付與屬公共性質的慈善機構或信托團體者,則無須繳付按第1 1或第2 3類所徵收的印花稅。

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,則雖然該買賣是基于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。