16 Mar 2018
LUCKY PROJECT DEVELOPMENT LTD v. THE COLLECTOR OF STAMP REVENUE
- Citation
- [2018] HKDC 273
- Court
- District Court
- Case number
- DCSA6/2017
The Tender and its Conditions constituted an irrevocable offer within the tender process but did not confer any beneficial interest nor amount to an 'agreement for sale' under section 29A; the agreement for sale arose upon the Vendor's acceptance on 28 February 2013, so the Amendment Ordinance applied to the subsequent assignment and the appellant's challenge to the stamp duty assessment fails.