21 Jan 2019
CHEN AN v. COLLECTOR OF STAMP REVENUE
- Citation
- [2019] HKDC 101
- Court
- District Court
- Case number
- DCSA17/2015
The statutory definition in s29A, read in context, requires that a Hong Kong permanent resident 'holds a valid permanent identity card' in the ordinary sense of physical possession on the acquisition date; the appellant did not physically possess the card when she entered the preliminary SPA and therefore did not meet s29A or s29BB and was not eligible for a refund under s29DF; the SPA remains chargeable at the assessed ad valorem stamp duty.