[{"id":"1cce33d8-c436-4944-867a-957cb671cebf","order":1,"text":"TENANCY STAMPING AND FORM CR109 COMPLIANCE PACK","fontSize":"20","textAlign":"center","bold":true,"underline":true,"marginBottom":"8","cflou":false,"active":true,"displayConditions":[{"field":"d9472404-1d7c-46d1-81ca-29409eb8d18b","value":"domestic premises let otherwise than under a regulated tenancy","type":"add","operator":"="}]},{"id":"ff8474f5-bf98-47b0-be51-99a6d93d24d7","order":2,"text":"TENANCY STAMPING AND FORM AR2 COMPLIANCE PACK","fontSize":"20","textAlign":"center","bold":true,"underline":true,"marginBottom":"8","cflou":false,"active":true,"displayConditions":[{"field":"d9472404-1d7c-46d1-81ca-29409eb8d18b","value":"domestic premises let under a regulated tenancy","type":"add","operator":"="}]},{"id":"349fe730-5af1-4df4-938a-274636b2a093","order":3,"text":"TENANCY STAMPING AND REGISTRATION COMPLIANCE PACK","fontSize":"20","textAlign":"center","bold":true,"underline":true,"marginBottom":"8","cflou":false,"active":true,"displayConditions":[{"field":"d9472404-1d7c-46d1-81ca-29409eb8d18b","value":"non-domestic premises","type":"add","operator":"="}]},{"id":"fbfac3a0-452d-4351-8382-13f11541b3bc","order":4,"text":"Post-execution statutory compliance memorandum, undertakings and filing instructions","fontSize":"14","textAlign":"center","bold":false,"underline":false,"marginBottom":"4","cflou":false,"active":true},{"id":"6e2c5d08-2308-4546-a96f-8ac440142d32","order":5,"text":"Hong Kong Special Administrative Region","fontSize":"14","textAlign":"center","bold":false,"underline":false,"marginBottom":"16","cflou":false,"active":true},{"id":"f074a571-f9c3-4b8f-b37f-01bc66a9aba9","order":6,"text":"STRICTLY PRIVATE AND CONFIDENTIAL","fontSize":"12","textAlign":"center","bold":true,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"c592b65e-d3a0-4210-b1a2-67a96c1a71d8","order":7,"text":"Prepared for: [Full name of the Landlord]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"4","cflou":false,"active":true},{"id":"00cee893-6990-458c-83ff-826006513b37","order":8,"text":"Subject property: [Address of the Premises]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"4","cflou":false,"active":true},{"id":"49be33a9-32ce-4408-aa9c-9ccc77f5797d","order":9,"text":"Date of this pack: [Date]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"d9d943e8-e415-4077-a53f-0880a8ed77e0","order":10,"text":"1. PURPOSE AND SCOPE OF THIS PACK","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"24","sectionNum":"S01"},{"id":"58b43d89-dcea-4faa-8997-2675e729282a","order":11,"text":"This pack records the statutory steps which must be taken once a tenancy agreement affecting land in Hong Kong has been signed, identifies the party responsible for each step, fixes the date by which each step must be completed and records the undertakings given by that party. It is intended to be read together with the executed tenancy agreement to which it relates and to be retained with the tenancy file.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"19a11ff9-06c7-494e-a8a2-508df93ec033","order":12,"text":"Three distinct obligations arise in relation to the tenancy agreement itself. They are governed by different Ordinances, are administered by different Government departments and run to different deadlines. They are, first, the stamping of the instrument under the Stamp Duty Ordinance (Cap. 117); secondly, where the length of the term so requires, the registration of the instrument in the Land Registry under the Land Registration Ordinance (Cap. 128); and thirdly, where the Premises are domestic premises, the notification of the letting to the Commissioner of Rating and Valuation under the Landlord and Tenant (Consolidation) Ordinance (Cap. 7). Compliance with one of them does not discharge the others.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"69eae90a-d24a-458b-b8a2-24be85218dd7","order":13,"text":"The letting also gives rise to obligations in relation to property tax and to rates and Government rent, which are dealt with separately below and which run to their own deadlines.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"daf64106-f1ff-45f5-8702-fcacf3a5a5bd","order":14,"text":"The steps required in this matter, the party responsible for each of them and the date by which each must be completed are collected in the compliance action checklist set out in the first Schedule to this pack. The information and documents needed in order to carry those steps out are listed in the second Schedule.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"ff87d3df-f1e7-43d0-a802-aff190b2fbd7","order":15,"text":"2. INTERPRETATION","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"24","sectionNum":"S02"},{"id":"a94230fe-5449-4ac0-8689-09a57dd0050f","order":16,"text":"In this pack the Agreement means the tenancy agreement identified in the particulars set out below, together with every counterpart of it; the Premises means the premises identified in those particulars; the Landlord and the Tenant mean the persons so identified in those particulars and include their respective successors in title and permitted assigns; and the Responsible Party means the person identified in those particulars as the person by whom the steps described in this pack are to be attended to, and, where that person is an agent appointed by the Landlord, means the Landlord. These definitions apply throughout this pack, including in the section which precedes them and in the Schedules.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"43131a73-55e2-4f59-b634-3c89d0760371","order":17,"text":"The Collector means the Collector of Stamp Revenue; the Stamp Office means the Stamp Office of the Inland Revenue Department; the Commissioner means the Commissioner of Rating and Valuation; the Department means the Rating and Valuation Department; and a Statutory Notice means any notice which falls to be lodged with the Commissioner under the Landlord and Tenant (Consolidation) Ordinance (Cap. 7) in respect of the letting.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"b970ecb9-74a4-4ba0-8f7c-3ec30432caca","order":18,"text":"In this pack, unless the context otherwise requires, words importing the singular include the plural and the converse; words importing one gender include every other gender; a reference to a person includes an individual, a firm, a body corporate and an unincorporated body of persons; a reference to an Ordinance includes that Ordinance as amended, extended or re-enacted from time to time and every item of subsidiary legislation made under it; a reference to a Form is a reference to the form of that description specified by the Department from time to time; a month means a calendar month and a day means a calendar day; a working day means a day other than a Saturday, a Sunday or a general holiday in Hong Kong; the word including is to be read without limitation; and the headings are for convenience only and do not affect the construction of this pack.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"2066c028-0961-4745-b486-9fa54d0823bf","order":19,"text":"Where a period is expressed to run from or after a given date, that date is excluded from the computation and the period expires at the end of the last day of the period. Where the last day of a period for lodging a document with a Government department is not a working day, the document should nevertheless be lodged on the last preceding working day, no extension of a statutory period being assumed.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"7d4d4a9a-3fa6-4b76-a5c8-d81ef07b5f53","order":20,"text":"3. PARTICULARS OF THE TENANCY","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"24","sectionNum":"S03"},{"id":"96714e14-0a3b-4357-a019-dc51b1acb414","order":21,"text":"Landlord: [Full name of the Landlord] (identification: [HKID or Business Registration number]), whose address for service is [Address for service of the Landlord].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"a3a81e93-f731-4a2d-92da-44341e11805d","order":22,"text":"Tenant: [Full name of the Tenant] (identification: [HKID or Business Registration number]).","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"762c55f8-95d0-40b6-9cd7-0dc33fa84834","order":23,"text":"Premises: [Address of the Premises] (property reference: [Assessment or Land Registry reference]).","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"91f440f8-67c7-4e4e-aa39-3d918a4f6343","order":24,"text":"Nature of the premises: the Premises are domestic premises let otherwise than under a regulated tenancy.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"ae97def0-feeb-4f17-b0a1-74d5a65993a1","order":25,"text":"Nature of the transaction: the Agreement records a new letting.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"bea15ce5-9c65-4f10-a554-45fad09e93b5","order":26,"text":"Date of execution of the Agreement: [Date of execution].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"8d62a133-73de-45a0-891c-50a7f76b4f84","order":27,"text":"Date of commencement of the term: [Date of commencement].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"cd80e242-dfc6-44cb-b98f-7cde7885e52c","order":28,"text":"Date of expiry of the term: [Date of expiry].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true,"displayConditions":[{"field":"e2a529fe-6f8d-4be2-bed6-7ee736a63f24","value":"not defined or uncertain","type":"remove","operator":"="}]},{"id":"a9e7d780-2f1f-47f1-89ec-a4a9ac2a041f","order":29,"text":"Date of expiry of the term: the term is not defined or is uncertain, and no fixed date of expiry is stated in the Agreement.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true,"displayConditions":[{"field":"e2a529fe-6f8d-4be2-bed6-7ee736a63f24","value":"not defined or uncertain","type":"add","operator":"="}]},{"id":"2a6e851a-5278-44b3-89ac-772e764c176b","order":30,"text":"Term for stamp duty purposes: the term is more than one year but not more than three years.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"d17a698d-fb23-48d5-a653-bf3ad2a89272","order":31,"text":"Monthly rent: HK$[Monthly rent], exclusive of rates, Government rent and management charges unless the Agreement provides otherwise.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"64a0838a-9f0b-4730-888b-0567c34930a4","order":32,"text":"Yearly or average yearly rent: HK$[Yearly or average yearly rent].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"44ee4edc-7e79-419f-b27f-22a0b064e225","order":33,"text":"Total rent payable over the term: HK$[Total rent].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true,"displayConditions":[{"field":"e2a529fe-6f8d-4be2-bed6-7ee736a63f24","value":"not defined or uncertain","type":"remove","operator":"="}]},{"id":"1e5094ec-b844-4a24-9301-cd0908a435d8","order":34,"text":"Total rent payable over the term: not ascertainable, the term of the tenancy being uncertain.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true,"displayConditions":[{"field":"e2a529fe-6f8d-4be2-bed6-7ee736a63f24","value":"not defined or uncertain","type":"add","operator":"="}]},{"id":"b78c04f3-a1bf-49ca-a487-2c55c5927945","order":35,"text":"Number of counterparts executed: [Number of counterparts].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"73a8b020-1933-4fe3-affe-4f9ae4b4a7fa","order":36,"text":"Stamp duty is to be borne equally between the Landlord and the Tenant.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"29aa9dcb-9a85-4ac9-b18b-40251655cf09","order":37,"text":"Responsible Party: the steps described in this pack are to be attended to by the Landlord.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"6ee4a0b4-52e9-4207-8265-f41361d4df45","order":38,"text":"4. LIABILITY FOR STAMP DUTY","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"24","sectionNum":"S04"},{"id":"706515a5-a487-4b7a-9695-fe15e0c77d2d","order":39,"text":"A lease, an agreement for a lease and a tenancy agreement in respect of immovable property situate in Hong Kong are instruments chargeable with stamp duty under Head 1(2) of the First Schedule to the Stamp Duty Ordinance (Cap. 117). Each duplicate and each counterpart of the instrument is separately chargeable.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"b4ce87f5-b2fc-44e7-920b-44482b5385c3","order":40,"text":"An agreement which confers exclusive possession of premises for a term at a rent is a tenancy, and is chargeable as such, notwithstanding that the parties have described it as a licence. Where there is genuine doubt whether an instrument creates a tenancy or a mere licence, it should be submitted to the Collector for adjudication rather than left unstamped.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"1230f747-8ed5-49d5-949c-baac819af0e4","order":41,"text":"Every person who executes the instrument, whether as Landlord, as Tenant, as sub-tenant or as guarantor or surety, is liable for the stamp duty. That liability exists as against the Collector independently of any agreement between the parties, and the Collector may look to any one of them for the whole of the duty and of any penalty.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"6708d4dd-ea5a-447e-987a-42a6b06f5f34","order":42,"text":"As between the parties themselves, and without prejudice to the position of the Collector, the duty on the principal instrument and the duty on the counterparts are to be borne equally between the Landlord and the Tenant.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"b113a073-a84a-48bb-acfb-7f4189c56f3d","order":43,"text":"Payment by one party of the whole of the duty does not release any other party from liability to the Collector; it gives rise only to a right of contribution as between the parties, in accordance with the terms of the Agreement or, in the absence of any such term, in accordance with the apportionment recorded in this pack.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"238c2b5f-324c-43fa-bde3-60a0b1ebfd89","order":44,"text":"5. COMPUTATION OF THE STAMP DUTY","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"24","sectionNum":"S05"},{"id":"33f5ba54-d978-4d98-bda4-e8223dff2813","order":45,"text":"Stamp duty on a tenancy agreement is charged at a rate which varies with the term of the tenancy and is calculated upon the rent reserved. Any rental deposit mentioned in the Agreement is disregarded and forms no part of the base of the computation.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"67fd193c-0a4a-4259-8837-4ff105aa693f","order":46,"text":"Where the term of the tenancy is not defined or is uncertain, duty is charged at the rate of 0.25% of the yearly or average yearly rent.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"e2a529fe-6f8d-4be2-bed6-7ee736a63f24","value":"not defined or uncertain","type":"add","operator":"="}]},{"id":"cc08a2cd-2423-4af9-b64a-ca7eb86be96c","order":47,"text":"Where the term does not exceed one year, duty is charged at the rate of 0.25% of the total rent payable over the whole of the term.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"e2a529fe-6f8d-4be2-bed6-7ee736a63f24","value":"one year or less","type":"add","operator":"="}]},{"id":"b4122bcb-74ae-4f28-b2ed-ec1c3d527513","order":48,"text":"Where the term exceeds one year but does not exceed three years, duty is charged at the rate of 0.5% of the yearly or average yearly rent.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"e2a529fe-6f8d-4be2-bed6-7ee736a63f24","value":"more than one year but not more than three years","type":"add","operator":"="}]},{"id":"58164e7e-4378-4465-b964-1837720ccef2","order":49,"text":"Where the term exceeds three years, duty is charged at the rate of 1% of the yearly or average yearly rent.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"e2a529fe-6f8d-4be2-bed6-7ee736a63f24","value":"more than three years","type":"add","operator":"="}]},{"id":"6feb91e7-b421-4e70-afda-8f866307bdbe","order":50,"text":"For the purposes of the computation the yearly rent, the average yearly rent and the total rent are each rounded up to the nearest HK$100, and the duty so computed is rounded up to the nearest HK$1.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"e91215ad-7850-4b59-8f4e-eb221631e443","order":51,"text":"No rent-free period is granted by the Agreement, and the rent reserved for the whole of the term therefore forms the base of the computation.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"1cc7bc3e-e8f5-4f06-8db5-788571f3da94","value":"none","type":"add","operator":"="}]},{"id":"13c179e7-ea4e-48fb-b06b-129e291ba788","order":52,"text":"A rent-free period is granted by the Agreement, namely [Particulars of the rent-free period]. Where a rent-free period is expressly provided for in the instrument, the rent attributable to that period is excluded from the rent taken into account, so that the base of the computation is reduced accordingly. The Stamp Office may require sight of the provision relied upon, and the provision should therefore appear on the face of the instrument rather than in a side letter.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"1cc7bc3e-e8f5-4f06-8db5-788571f3da94","value":"granted","type":"add","operator":"="}]},{"id":"366280d7-25bd-4749-bc8e-fad42453b0f6","order":53,"text":"No key money, construction fee, premium or other consideration, apart from the rent, is payable under the Agreement.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"071bf807-db92-4f28-a9c6-3e32212cbba5","value":"none","type":"add","operator":"="}]},{"id":"a6a7f6d3-11df-480a-8cb0-9be81253a328","order":54,"text":"Key money, a construction fee, a premium or other consideration in the sum of HK$[Amount] is payable under the Agreement in addition to the rent. Such consideration is separately chargeable, at the rates applicable to a conveyance on sale of immovable property, and must be disclosed to the Stamp Office. Confirmation of the additional duty should be obtained from the Stamp Office before payment is made.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"071bf807-db92-4f28-a9c6-3e32212cbba5","value":"payable","type":"add","operator":"="}]},{"id":"30b8b9ba-44cf-4a2b-ae5d-2f606555e312","order":55,"text":"Each duplicate or counterpart of the Agreement is chargeable with duty of HK$5. The number of counterparts executed in this matter is [Number of counterparts], and the duty attributable to them is included in the aggregate stated below.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"1f57d1db-e564-4b71-a12a-df6028efe26d","order":56,"text":"Upon the particulars set out above, the duty on the principal instrument is HK$[Duty on the principal instrument], the duty on the counterparts is HK$[Duty on the counterparts], and the aggregate sum payable to the Collector is HK$[Aggregate duty].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"240c9969-b9c3-414a-b278-869079998649","order":57,"text":"These figures are computed from the particulars supplied and do not constitute an assessment. Where there is doubt as to the chargeability of the instrument or as to the amount of the duty, the instrument may be submitted to the Collector for adjudication upon payment of the prescribed fee, and the assessment of the Collector will then govern the stamping.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"1ecf99db-921a-4739-9c44-f60ffa731322","order":58,"text":"6. TIME FOR STAMPING","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"24","sectionNum":"S06"},{"id":"864951ae-fb2f-4727-afe5-4f75e7bca33f","order":59,"text":"The Agreement must be stamped within 30 days after the date of its execution. The period runs in calendar days from the date on which the instrument was signed by the last party to sign it, and it is not extended merely because the last day falls on a Saturday, a Sunday or a general holiday. Where the Stamp Office is closed on the last day by reason of a tropical cyclone warning or a black rainstorm warning, the position should be confirmed with the Stamp Office without delay.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"1d5bc38b-54d5-4c15-8713-62b025a2da47","order":60,"text":"The date on which the term commences has no bearing whatsoever upon the time for stamping. An agreement signed well in advance of the commencement of the term must nevertheless be stamped within 30 days after signature, and an agreement signed after the Tenant has gone into occupation must be stamped within 30 days after signature.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"92b93d43-4c87-4705-a893-82f656a41da5","order":61,"text":"The Agreement in this matter was executed on [Date of execution]. Stamping must accordingly be completed on or before [Last day for stamping]. That date should be entered in the diary of the Responsible Party and, as a matter of prudence, the stamping application should be lodged several days before it.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"6682563d-cad5-4a05-9675-e35d50f941e8","order":62,"text":"Every subsequent instrument which varies the rent or the term, including a memorandum of renewal, a supplemental agreement, a deed of surrender and an assignment of the tenancy, is itself chargeable with stamp duty and must be stamped within 30 days after its own execution. The stamping of the Agreement does not cover any such instrument.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"73648457-56a0-4dfc-96f5-9419ed18e94b","order":63,"text":"7. METHOD OF STAMPING AND EVIDENCE OF PAYMENT","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"24","sectionNum":"S07"},{"id":"a9b9cdfd-3208-42fb-b6ee-e4f8e6db610f","order":64,"text":"Stamping may be effected in any one of three ways. A stamping application may be submitted electronically through the e-Stamping service on the GovHK portal, which operates at all hours and does not require the original instrument to be produced; a stamping request may be sent to the Stamp Office by post on the prescribed paper form; or the instrument may be presented at the Stamp Office in person.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"290de632-a609-4d5e-b130-ff61c286da3e","order":65,"text":"Where the application is made electronically a stamp certificate is issued. A stamp certificate has the same legal effect as a conventional stamp impressed upon the instrument. It should be printed and kept with the counterpart to which it relates, and should not be treated as a mere receipt. The authenticity of a stamp certificate may be verified through the service provided for that purpose by the Inland Revenue Department, and a party who is offered a copy certificate by the other should verify it rather than assume that payment has been made.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"cc0eb06b-5970-41ab-9130-cfed7aef8701","order":66,"text":"Payment must be made in the manner prescribed by the Stamp Office. Cheques should be crossed and made payable to the Government of the Hong Kong Special Administrative Region. Cash and post-dated cheques are not accepted by post.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"eb472b28-3247-45bd-a97e-23094e332998","order":67,"text":"Once the instrument has been stamped, the Landlord should deliver to the Tenant a duly stamped counterpart of the Agreement and should retain a stamped counterpart, together with the stamp certificate and the receipt for the duty, with the tenancy file. The Tenant is entitled to be furnished with evidence that the instrument has been duly stamped.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"5fd7280b-a2fc-4c97-825d-e091d9beb4aa","order":68,"text":"8. CONSEQUENCES OF LATE STAMPING OR OF A FAILURE TO STAMP","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"24","sectionNum":"S08"},{"id":"abf2640a-35ab-4734-ab80-f2cef96aeb20","order":69,"text":"Where an instrument is not stamped within the time for stamping, the Collector may stamp it upon payment of the duty together with a penalty. The penalty is fixed by reference to the length of the delay. Where the instrument is stamped not more than one month after the expiry of the time for stamping, the penalty is double the amount of the duty. Where it is stamped more than one month but not more than two months after that time, the penalty is four times the amount of the duty. In any other case the penalty is ten times the amount of the duty.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"cef238c3-4163-4198-95a5-8378a7415ee7","order":70,"text":"The Collector has power to remit the penalty in whole or in part. Where the delay is disclosed voluntarily and is not deliberate, the Collector will ordinarily compute a reduced penalty by reference to the duty payable and to the number of days of delay, subject to a minimum sum. An application for remission should be made in writing upon the prescribed form, with a full explanation of the delay and with supporting evidence. A delay which comes to light upon an inspection by the Stamp Office is not treated as a voluntary disclosure.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"ff90bd3b-db82-4b17-aff6-a23d1a92b110","order":71,"text":"The consequences of leaving an instrument unstamped are graver than the penalty itself. An instrument which is not duly stamped is not admissible in evidence in civil proceedings, save where the court permits it to be received upon an undertaking to procure stamping and to pay the duty and the penalty. It may not be registered, filed or acted upon by any public officer. The Collector may in addition bring civil proceedings to recover the duty and the penalty. In practice a landlord who has failed to stamp cannot sue upon the Agreement for arrears of rent or for any other breach until the position has been regularised.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"6703ffcb-eb33-4d84-83bb-4c6dcd98f74b","order":72,"text":"Stamping does not cure a defect of substance, and an unstamped instrument is not void as between the parties. The vice is one of enforceability and of proof, and it is cured only by stamping and by payment of the duty and of any penalty. Once the instrument has been duly stamped it may be given in evidence notwithstanding that it was stamped out of time.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"371f66c5-3533-4d53-826f-6c5b17023a79","order":73,"text":"9. PROVISIONAL AGREEMENTS, SUB-LETTINGS AND ASSIGNMENTS","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"24","sectionNum":"S09"},{"id":"2b50168a-0aa6-44f0-9f8d-04a808a0f4e4","order":74,"text":"Where, before the Agreement was executed, the parties signed a provisional tenancy agreement, an offer to lease or a letter of intent under which one party became bound to grant and the other to take a tenancy, that earlier document may itself be an agreement for a lease and chargeable as such. The safe course is to produce the earlier document to the Stamp Office with the stamping application, or to seek adjudication, rather than to assume that it has been superseded by the Agreement. The time for stamping the earlier document runs from its own date of execution and is not postponed by the later execution of the Agreement.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"76c53d2a-c765-4d99-8ff8-23ef4f2f42db","order":75,"text":"A sub-letting is a separate letting. A sub-tenancy agreement is itself chargeable and must be stamped within 30 days after its own execution. Where the sub-let premises are domestic premises, the sub-landlord must lodge a Statutory Notice in respect of the sub-tenancy in the sub-landlord's own name, the expression landlord extending for this purpose to every person for the time being entitled to receive the rent of the premises.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"a2540b88-747e-40f9-baf3-4516cd3eabf4","order":76,"text":"An assignment of the tenancy, a deed of surrender and a novation are each separate instruments which may be chargeable, in some cases with a fixed duty only, and each must be submitted for stamping within 30 days after its own execution. Where the tenancy is assigned, or where a fresh tenancy is granted to an incoming tenant, a fresh Statutory Notice falls to be lodged in respect of domestic premises, the endorsement obtained in respect of the original letting having no application to the new arrangement.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"736d78fc-9aeb-4076-b253-d1a4e5898500","order":77,"text":"Where the Agreement prohibits sub-letting, parting with possession or assignment without the consent of the Landlord, that consent should be obtained in writing before the transaction is entered into. Stamping a sub-tenancy or an assignment does not validate a transaction entered into in breach of the Agreement, and may bring the breach to light.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"23519abb-6d23-423d-9840-cbda9cd69cc9","order":78,"text":"10. REGISTRATION IN THE LAND REGISTRY","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"24","sectionNum":"S10"},{"id":"94b24b73-f88e-47c4-b4f7-d8904a275410","order":79,"text":"The Agreement is an instrument affecting land and is registrable in the Land Registry under the Land Registration Ordinance (Cap. 128). Registration operates as notice to all persons of the existence and of the contents of the instrument, and it governs priority as between competing instruments affecting the same property.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"596bf400-14b4-4841-b365-9dd4b598dc6b","order":80,"text":"The term of this tenancy exceeds three years. The instrument must accordingly be delivered to the Land Registry for registration within 30 days after the date of its execution if priority is to be preserved as from the date of execution, that is to say on or before [Last day for registration]. An instrument delivered for registration after that period takes priority only as from the date of its registration, and it may in consequence be postponed to an instrument executed later but registered earlier. The Land Registry will not register an instrument which is not duly stamped, so that stamping must be attended to first.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"e2a529fe-6f8d-4be2-bed6-7ee736a63f24","value":"more than three years","type":"add","operator":"="}]},{"id":"7288d100-b093-484c-9d15-205e602bac5f","order":81,"text":"The term of this tenancy does not exceed three years. A bona fide lease at rack rent for a term not exceeding three years is excepted from the registration requirement, and the priority of the tenancy is not affected by the absence of registration. Registration nevertheless remains open to the parties and may be desirable where the tenancy contains an option to renew or an option to purchase, or where the Premises are likely to be charged or sold during the term.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"e2a529fe-6f8d-4be2-bed6-7ee736a63f24","value":"one year or less","type":"add","operator":"="},{"field":"e2a529fe-6f8d-4be2-bed6-7ee736a63f24","value":"more than one year but not more than three years","type":"add","operator":"="}]},{"id":"6928a80c-df3d-4d46-8165-78e21be1ba02","order":82,"text":"The term of this tenancy is not defined or is uncertain. A periodic or uncertain tenancy at rack rent will ordinarily fall within the exception for leases for a term not exceeding three years, so that priority is not affected by the absence of registration. Where the arrangement may in substance confer a term exceeding three years, the instrument should be delivered for registration within 30 days after execution by way of precaution.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"e2a529fe-6f8d-4be2-bed6-7ee736a63f24","value":"not defined or uncertain","type":"add","operator":"="}]},{"id":"da62b230-e046-4cee-8655-42817b92ee12","order":83,"text":"Registration is effected by delivering the stamped instrument, with a memorial in the prescribed form, to the Land Registry and paying the prescribed registration fee, which varies with the value of the consideration and with the speed of service required.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"ddcede77-abf7-4e86-8317-10e6c7541f54","order":84,"text":"11. NOTICE OF NEW LETTING OR RENEWAL AGREEMENT (FORM CR109)","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"d9472404-1d7c-46d1-81ca-29409eb8d18b","value":"domestic premises let otherwise than under a regulated tenancy","type":"add","operator":"="}],"marginTop":"24","sectionNum":"S11"},{"id":"2c38f7e8-3d9c-4507-9fa6-7a1c8955de7f","order":85,"text":"The Premises are domestic premises let otherwise than under a regulated tenancy. Part IV of the Landlord and Tenant (Consolidation) Ordinance (Cap. 7) accordingly applies to the tenancy.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"d9472404-1d7c-46d1-81ca-29409eb8d18b","value":"domestic premises let otherwise than under a regulated tenancy","type":"add","operator":"="}]},{"id":"b869ef6b-618a-45f6-bb75-f0828974b240","order":86,"text":"The Landlord must lodge with the Commissioner, for endorsement, a Notice of New Letting or Renewal Agreement in the specified form, being Form CR109, within one month from the date on which the parties entered into the new tenancy or agreed the renewal. In this matter the parties entered into the Agreement on [Date of execution], and the notice must therefore be lodged on or before [Last day for lodging the notice].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"d9472404-1d7c-46d1-81ca-29409eb8d18b","value":"domestic premises let otherwise than under a regulated tenancy","type":"add","operator":"="}]},{"id":"6bc4f76b-3888-4e67-a0f0-801fb4486d33","order":87,"text":"The notice may be submitted electronically through the electronic form service of the Department, or delivered to the Department by post or in person. Where the notice is lodged within the period of one month it is endorsed free of charge. Where it is lodged out of time it may still be lodged and endorsed at any time thereafter, but a fee of HK$310 is then payable.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"d9472404-1d7c-46d1-81ca-29409eb8d18b","value":"domestic premises let otherwise than under a regulated tenancy","type":"add","operator":"="}]},{"id":"c0bbb589-b06a-4632-bfe7-aad28912bd7f","order":88,"text":"The consequence of failing to obtain endorsement is severe and is frequently overlooked. A landlord is not entitled to maintain an action to recover rent under the tenancy agreement unless the Commissioner has endorsed the notice. The tenancy remains valid and the rent remains contractually due, but the remedy of suing for it is withheld until the notice has been lodged, any fee has been paid and the endorsement has been obtained.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"d9472404-1d7c-46d1-81ca-29409eb8d18b","value":"domestic premises let otherwise than under a regulated tenancy","type":"add","operator":"="}]},{"id":"6821da38-ee49-415b-9908-0471330134e0","order":89,"text":"Where arrears have accrued and no endorsement has been obtained, the position can be regularised. The notice should be lodged and the fee paid before proceedings are commenced; upon endorsement the disability is removed and the Landlord may then sue for the whole of the arrears, subject to the ordinary period of limitation. A landlord who issues proceedings before endorsement risks having the action struck out and being ordered to pay the costs of it.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"d9472404-1d7c-46d1-81ca-29409eb8d18b","value":"domestic premises let otherwise than under a regulated tenancy","type":"add","operator":"="}]},{"id":"7ad65232-a72f-48f7-ba75-b2aec7395e94","order":90,"text":"The endorsed notice is sent by the Department to the Landlord and to the Tenant separately. The particulars given in the notice, and in particular the rent, the term and the liability for rates and Government rent, should correspond exactly with the Agreement, since the Tenant may ask the Department to take up any discrepancy with the Landlord.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"d9472404-1d7c-46d1-81ca-29409eb8d18b","value":"domestic premises let otherwise than under a regulated tenancy","type":"add","operator":"="}]},{"id":"5c4e7de6-b517-4f47-81cb-8a82b88acfae","order":91,"text":"No notice is required in the case of a written tenancy of domestic premises for a fixed term of five years or more which contains no provision for earlier termination by the Landlord and no provision for the payment of a premium or for an increase of rent during the fixed term. Where the tenancy in this matter answers that description the requirement does not apply; in every other case the notice must be lodged.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"d9472404-1d7c-46d1-81ca-29409eb8d18b","value":"domestic premises let otherwise than under a regulated tenancy","type":"add","operator":"="}]},{"id":"131d7da1-3a1f-4c8c-9f78-8644d718c8a1","order":92,"text":"A fresh notice falls to be lodged upon each new letting and upon each renewal of the tenancy, including a renewal effected by the exercise of an option contained in the Agreement and a renewal in favour of the same tenant. Endorsement of the notice given upon the original letting does not extend to a renewal.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"d9472404-1d7c-46d1-81ca-29409eb8d18b","value":"domestic premises let otherwise than under a regulated tenancy","type":"add","operator":"="}]},{"id":"24eee713-ce4c-4040-8859-ae65730baa82","order":93,"text":"A copy of the endorsed notice should be retained with the tenancy file, together with proof of lodgement and of payment of any fee.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"d9472404-1d7c-46d1-81ca-29409eb8d18b","value":"domestic premises let otherwise than under a regulated tenancy","type":"add","operator":"="}]},{"id":"e90cd01c-3406-4a9d-971c-9dbce5cd7b89","order":94,"text":"12. NOTICE OF TENANCY (FORM AR2) FOR A REGULATED TENANCY","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"d9472404-1d7c-46d1-81ca-29409eb8d18b","value":"domestic premises let under a regulated tenancy","type":"add","operator":"="}],"marginTop":"24","sectionNum":"S12"},{"id":"624ce9c6-bea4-4972-9692-97b5f554a6c5","order":95,"text":"The Premises are domestic premises let under a regulated tenancy within the meaning of Part IVA of the Landlord and Tenant (Consolidation) Ordinance (Cap. 7). The regime applicable to such a tenancy differs from that applicable to other domestic tenancies, and Form CR109 is not the appropriate form.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"d9472404-1d7c-46d1-81ca-29409eb8d18b","value":"domestic premises let under a regulated tenancy","type":"add","operator":"="}]},{"id":"e062f62d-f748-4201-9ff7-98e9d2c68ef1","order":96,"text":"The Landlord must complete and submit to the Commissioner a Notice of Tenancy in the specified form, being Form AR2, within 60 days after the term of the tenancy commences or is taken to commence. The term of this tenancy commences on [Date of commencement], and the notice must therefore be submitted on or before [Last day for lodging the notice].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"d9472404-1d7c-46d1-81ca-29409eb8d18b","value":"domestic premises let under a regulated tenancy","type":"add","operator":"="}]},{"id":"e84795aa-0774-4859-acf9-8779120c94cb","order":97,"text":"Late submission of the notice, or a failure to submit it, is an offence. In addition, the landlord of a regulated tenancy is not entitled to maintain an action to recover any rent under the tenancy unless the notice has been endorsed by the Commissioner. The Landlord should accordingly treat the period of 60 days as an absolute deadline and retain proof of submission.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"d9472404-1d7c-46d1-81ca-29409eb8d18b","value":"domestic premises let under a regulated tenancy","type":"add","operator":"="}]},{"id":"a85501d8-b69a-43e1-b426-7e4761074865","order":98,"text":"The landlord of a regulated tenancy is subject to further statutory obligations which lie outside the scope of this pack, including the obligation to enter into a written tenancy agreement, the restrictions upon the recovery from the tenant of charges for water, electricity, gas and other services, the prohibition upon requiring payments not authorised by the Ordinance and the statutory control of the rent upon renewal. Specific advice should be taken upon those obligations before any demand is made of the Tenant.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"d9472404-1d7c-46d1-81ca-29409eb8d18b","value":"domestic premises let under a regulated tenancy","type":"add","operator":"="}]},{"id":"550ab2db-b4ca-4fc2-b3b8-9937a230f1e1","order":99,"text":"A copy of the submitted and endorsed notice should be retained with the tenancy file, together with proof of submission and of the date upon which it was made.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"d9472404-1d7c-46d1-81ca-29409eb8d18b","value":"domestic premises let under a regulated tenancy","type":"add","operator":"="}]},{"id":"1adde87c-3f5e-4bfe-b442-6a1a3c13b9d3","order":100,"text":"13. NON-DOMESTIC PREMISES AND RATING PARTICULARS","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"d9472404-1d7c-46d1-81ca-29409eb8d18b","value":"non-domestic premises","type":"add","operator":"="}],"marginTop":"24","sectionNum":"S13"},{"id":"96815f41-a423-48b1-bc3a-fe54843923f2","order":101,"text":"The Premises are non-domestic premises. Part IV of the Landlord and Tenant (Consolidation) Ordinance (Cap. 7) does not apply to the tenancy, no Notice of New Letting or Renewal Agreement in Form CR109 falls to be lodged in respect of it, and the right of the Landlord to sue for rent is not conditional upon any such endorsement.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"d9472404-1d7c-46d1-81ca-29409eb8d18b","value":"non-domestic premises","type":"add","operator":"="}]},{"id":"9afa5e6c-b7af-406a-b24e-7c78c336e545","order":102,"text":"The Commissioner is nevertheless empowered to require particulars of the letting for the purposes of the Rating Ordinance and of the Government Rent (Assessment and Collection) Ordinance. Where a requisition for particulars of tenements is received, or where it is desired to notify the letting so that demands for rates and Government rent are addressed correctly, the particulars should be supplied to the Department, which may be done electronically.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"d9472404-1d7c-46d1-81ca-29409eb8d18b","value":"non-domestic premises","type":"add","operator":"="}]},{"id":"6907163f-4829-4bce-a627-2b70812a2368","order":103,"text":"The obligation to stamp the Agreement, and the obligation to register it in the Land Registry where the length of the term so requires, apply to non-domestic premises in exactly the same way as they apply to domestic premises, and are in no way affected by the inapplicability of Part IV.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"d9472404-1d7c-46d1-81ca-29409eb8d18b","value":"non-domestic premises","type":"add","operator":"="}]},{"id":"21cb200f-87c5-46d8-ba01-febb4211696b","order":104,"text":"Where the Premises are used partly for domestic and partly for non-domestic purposes, the question whether the tenancy is a domestic tenancy falls to be determined by reference to the primary user of the premises. A party to the tenancy may apply to the Commissioner for a certificate as to primary user, upon payment of the prescribed fee, or to the Lands Tribunal for a determination of the question. Where the position is not free from doubt the prudent course is to lodge a Form CR109 in any event, since the cost of doing so is nil within the first month whereas the consequence of wrongly omitting to do so is the loss of the right to sue for rent.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"d9472404-1d7c-46d1-81ca-29409eb8d18b","value":"non-domestic premises","type":"add","operator":"="}]},{"id":"68db5204-b0d0-498f-abeb-1de74722315f","order":105,"text":"14. PROPERTY TAX, RATES AND GOVERNMENT RENT","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"24","sectionNum":"S14"},{"id":"58cbf92a-137c-4996-9ba0-0a4684067bb5","order":106,"text":"Rent derived from the letting of immovable property situate in Hong Kong is chargeable to property tax under the Inland Revenue Ordinance (Cap. 112). Where no return has been issued to the Landlord, the Landlord must inform the Commissioner of Inland Revenue in writing that the Landlord is chargeable to tax, not later than four months after the end of the year of assessment in which the letting income first arose. A year of assessment ends on 31 March, so that the notification falls due by 31 July following.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"132f0a8e-d7ca-4a23-a15e-4985a53d5f93","order":107,"text":"Where the Landlord is a corporation, or where the letting is carried on as part of a trade or business, the letting income falls to be reported for profits tax, and property tax paid may be set off against the profits tax charged upon the same income. Advice should be taken where the Landlord is not resident in Hong Kong, since the person paying or crediting the rent may then be required to retain and to account for tax.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"165c420f-4b87-4064-ab16-7059b4d7475b","order":108,"text":"Rates and Government rent remain payable in respect of the Premises. Where the Agreement makes the Tenant liable for rates or for Government rent as between the parties, the Landlord nevertheless remains liable to the Government, and should ensure that the demand notes are received at the correct address. Any change in the particulars of the person liable to pay should be notified to the Department.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"18fa636d-d765-45a9-87e5-fdb1a941c168","order":109,"text":"Rent records, including records of the rent received, of the rates and Government rent paid, of any repairs and of any rent which has become irrecoverable, must be retained for not less than seven years for the purposes of the Inland Revenue Ordinance (Cap. 112).","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"9021d705-be12-4762-b1d1-3d9a1c1c1cb6","order":110,"text":"15. RESPONSIBILITY FOR COMPLIANCE AND CRITICAL DATES","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"24","sectionNum":"S15"},{"id":"a62c5cf3-cf53-44e0-a660-727756236818","order":111,"text":"The steps described in this pack are to be attended to by the Landlord. The allocation of that task as between the parties does not affect the liability of each of them to the Collector, nor does it affect any obligation of the Landlord to notify the letting to the Commissioner, which, where it applies, is imposed upon the landlord alone.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"cb8f85f6-7a3a-40d1-9e78-8c19d2fa9949","order":112,"text":"The Landlord, [Full name of the Landlord], will attend to the lodging of the stamping application, to the payment of the duty and to the lodging of any Statutory Notice, and will supply the Tenant with a duly stamped counterpart of the Agreement.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"24b3843c-0b05-45ec-a6c1-78468a8de570","value":"the Landlord","type":"add","operator":"="}]},{"id":"4ead1aca-25dc-487e-81ce-d9db2dab5cd7","order":113,"text":"The Landlord has appointed [Name of the appointed agent or firm] (contact particulars: [Telephone or email of the agent]) to attend on the Landlord's behalf to the lodging of the stamping application, to the payment of the duty and to the lodging of any Statutory Notice. The appointment of an agent does not relieve the Landlord of liability, and the Landlord should obtain from the agent copies of the stamp certificate and of any endorsed notice.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"24b3843c-0b05-45ec-a6c1-78468a8de570","value":"the Landlord's appointed agent","type":"add","operator":"="}]},{"id":"3ffd217b-6c2f-4cf9-8605-9ce262fdf7de","order":114,"text":"The Tenant, [Full name of the Tenant], will attend to the lodging of the stamping application and to the payment of the duty. The Landlord remains responsible for the lodging of any Statutory Notice, which cannot be attended to by the Tenant, and should obtain from the Tenant a copy of the stamp certificate.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"24b3843c-0b05-45ec-a6c1-78468a8de570","value":"the Tenant","type":"add","operator":"="}]},{"id":"e74a9cb6-12f0-4919-93f9-6e0de0bd31ae","order":115,"text":"The critical dates are these. The Agreement was executed on [Date of execution]. Stamping must be completed on or before [Last day for stamping].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"13a75838-98bf-406d-a1c2-99569a0ce4b4","order":116,"text":"The Statutory Notice must be lodged with the Commissioner on or before [Last day for lodging the notice].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"d9472404-1d7c-46d1-81ca-29409eb8d18b","value":"domestic premises let otherwise than under a regulated tenancy","type":"add","operator":"="},{"field":"d9472404-1d7c-46d1-81ca-29409eb8d18b","value":"domestic premises let under a regulated tenancy","type":"add","operator":"="}]},{"id":"145c97c7-0c33-47b5-823f-aac14c88c2bc","order":117,"text":"No Statutory Notice falls to be lodged with the Commissioner in respect of the Premises.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"d9472404-1d7c-46d1-81ca-29409eb8d18b","value":"non-domestic premises","type":"add","operator":"="}]},{"id":"80c8ae06-9069-45ef-919f-ea42cb166d48","order":118,"text":"The Agreement must be delivered to the Land Registry for registration on or before [Last day for registration].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"e2a529fe-6f8d-4be2-bed6-7ee736a63f24","value":"more than three years","type":"add","operator":"="}]},{"id":"9e3355bb-0e76-4ebb-9222-fb80627c6514","order":119,"text":"Each of those periods runs from the date of execution of the Agreement or, in the case of a regulated tenancy, from the commencement of the term. None of them runs from the date upon which the Tenant takes possession, from the date upon which the first payment of rent is made or from the date upon which the stamp duty is in fact paid.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"24dd871c-f46d-466d-b469-76aeb7440247","order":120,"text":"16. UNDERTAKINGS, INDEMNITY AND DEFAULT","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"24","sectionNum":"S16"},{"id":"b913ee92-1234-4719-a240-12653b79d681","order":121,"text":"The Responsible Party undertakes to the other parties to this pack to attend to each of the steps described in it within the period stated for that step, and to furnish to the other parties, within seven days after the completion of each step, a copy of the stamp certificate, of the endorsed Statutory Notice, of the memorial delivered to the Land Registry and of the receipt for any duty or fee paid, as the case may require.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"511e27c6-b186-40b8-93ff-400cf0b2cbfd","order":122,"text":"The Responsible Party further undertakes to notify the other parties without delay of any requisition, assessment, notice of adjudication or demand for penalty received from the Collector, from the Commissioner or from the Land Registry in relation to the Agreement, and not to compromise any such matter without first consulting the other parties.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"50f31c03-aca3-49a1-8bef-9099cca0d7ad","order":123,"text":"If the Responsible Party fails to attend to any step within the period stated for it, any other party may, after giving seven days' written notice of the intention to do so, attend to that step itself. The Responsible Party shall upon demand reimburse to that party all duty, penalty, fees and reasonable expenses so incurred, together with interest upon those sums from the date of payment until reimbursement at the rate for the time being payable upon judgment debts in Hong Kong.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"b092544a-e469-461a-9b5a-3640be936b33","order":124,"text":"The Responsible Party shall indemnify each other party against any penalty imposed under the Stamp Duty Ordinance (Cap. 117), any fee payable upon the late lodging of a Statutory Notice, any loss of priority suffered by reason of late registration and any loss, cost or expense reasonably incurred, in each case to the extent that it arises from the failure of the Responsible Party to attend to a step within the period stated for it. The indemnity does not extend to a penalty, loss, cost or expense caused by the act, omission or default of the party seeking to rely upon it, nor to any sum which that party would have had to bear in any event under the apportionment recorded in this pack.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"8c83d91a-fc2c-4370-8886-8ded044cf6af","order":125,"text":"Where the steps described in this pack are to be attended to by an agent appointed by the Landlord, the undertakings and the indemnity contained in this section are given by the Landlord, the agent acting for and on behalf of the Landlord and not as a party to this pack. The Landlord remains answerable to the Tenant for every act and omission of the agent in relation to those steps as if they were the acts and omissions of the Landlord.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"24b3843c-0b05-45ec-a6c1-78468a8de570","value":"the Landlord's appointed agent","type":"add","operator":"="}]},{"id":"d28cc6f2-e928-43a7-8c53-850a20dc8b2c","order":126,"text":"Nothing in this pack transfers to the Responsible Party any liability which the Stamp Duty Ordinance (Cap. 117) imposes upon a party by reason of that party having executed the instrument, and the liability of each party to the Collector is unaffected by the undertakings and the indemnity given here, which take effect only as between the parties.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"be97614b-67a7-40ec-a189-c83847e20768","order":127,"text":"The undertakings and the indemnity contained in this section continue in force notwithstanding the determination of the tenancy, and remain enforceable until every step described in this pack has been completed and every sum recoverable under this section has been paid.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"c77b234c-a260-47bb-b0d2-3b634e854503","order":128,"text":"17. RECORDS, RETENTION AND PERSONAL DATA","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"24","sectionNum":"S17"},{"id":"6b323ec6-c60c-48b3-bde9-00b24f080ee5","order":129,"text":"The following documents should be retained for the duration of the tenancy and for not less than six years after its determination: the executed counterpart of the Agreement; the stamp certificate or the stamped instrument; the receipt for the duty and for any penalty; the endorsed Statutory Notice, if any, together with proof of its lodgement; the memorial and the receipt for any registration fee paid to the Land Registry; and this pack.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"ab6f5bdc-2e2c-4678-b2f9-72ca7ec8e05e","order":130,"text":"The particulars of the Landlord and of the Tenant contained in the Agreement and in the Statutory Notice are personal data within the meaning of the Personal Data (Privacy) Ordinance (Cap. 486). They are collected and supplied for the purposes of the statutory filings described in this pack and for the administration of the tenancy, and must not be used for any other purpose, and in particular not for direct marketing, without the prescribed consent of the data subject.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"af00f5f7-6e55-4403-b04c-69b2ca6ac2e7","order":131,"text":"Where the filings are attended to by an agent, the party engaging that agent must take reasonably practicable steps to ensure that the personal data transferred to the agent are protected against unauthorised or accidental access, processing, erasure, loss or use, and that the agent does not retain the data for longer than is necessary.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"bd6e2da3-9629-4d77-ac7b-a97160ab24b6","order":132,"text":"Each party is entitled to request access to, and correction of, the personal data concerning that party which are held by the other. Personal data which are no longer required for the purpose for which they were collected should be erased, subject to the periods of retention stated in this pack and to any longer period required by law.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"d9b7149c-5f32-4525-ad89-0ad045ce574c","order":133,"text":"18. GENERAL PROVISIONS","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"24","sectionNum":"S18"},{"id":"2d810cd3-c6ff-4968-8186-66c51ff10d01","order":134,"text":"Any notice or demand given under this pack must be in writing and may be given by hand, by prepaid post or by electronic mail. A notice to the Landlord is to be sent to the address for service stated in the particulars, a notice to the Tenant is to be sent to the Premises, and either party may substitute another address, or an electronic mail address, by written notice to the other. A notice given by hand takes effect upon delivery; a notice sent by prepaid post takes effect on the second working day after posting; and a notice sent by electronic mail takes effect at the time of transmission, unless the sender receives an automated message indicating that it has not been delivered.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"57647d0d-24f8-4892-a7fe-62a4d32d0a5c","order":135,"text":"This pack may be varied only by an instrument in writing signed by or on behalf of each of the parties. No delay in exercising, and no failure to exercise, any right under this pack operates as a waiver of that right, and no single or partial exercise of a right prevents its further exercise.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"3d5a0826-26cc-4a37-8950-9b67808dd0fe","order":136,"text":"If any provision of this pack is or becomes illegal, invalid or unenforceable, that provision is to be severed and the remaining provisions continue in full force, and the parties shall negotiate in good faith a substitute provision achieving so far as possible the same commercial result.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"950c0ae8-e34a-47d0-86b2-040ebe1abb8a","order":137,"text":"A person who is not a party to this pack has no right under the Contracts (Rights of Third Parties) Ordinance (Cap. 623) to enforce any of its terms, and the consent of any such person is not required for any variation or rescission of it. An agent appointed by the Landlord acquires no right of enforcement by reason of being named in this pack.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"1c5f725f-dbd8-40ce-b527-9050492a293b","order":138,"text":"This pack may be executed in any number of counterparts, each of which when executed is an original and all of which together constitute one and the same instrument. The Schedules form part of this pack. This pack is made in the English language, and where a translation into any other language is supplied, the English text prevails.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"fa8b1261-bef5-4ad3-87ab-8a3f57bfd210","order":139,"text":"This pack is governed by, and is to be construed in accordance with, the laws of the Hong Kong Special Administrative Region, and the parties submit to the non-exclusive jurisdiction of the courts of the Hong Kong Special Administrative Region in respect of any dispute arising out of or in connection with it. Nothing in this section affects the jurisdiction of the Lands Tribunal in respect of any matter falling within its exclusive jurisdiction.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"5793d10d-e311-4d0a-995d-f061a76b8b75","order":140,"text":"19. RELIANCE, LIMITATIONS AND FURTHER ADVICE","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"24","sectionNum":"S19"},{"id":"18f5e328-4e8c-45fd-b464-4def274d3fae","order":141,"text":"This pack is prepared upon the basis of the particulars set out in it and of the law of the Hong Kong Special Administrative Region in force at its date. It addresses only the post-execution formalities described in it. It is not an assessment by the Collector, it is not advice upon profits tax, property tax or salaries tax arising from the letting, and it is not advice upon the construction or the enforceability of the Agreement itself.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"b32ade37-7ef6-4b03-b8c9-ec27eaf8aa44","order":142,"text":"Rates of duty, fees and administrative practice are liable to change, and the amounts stated in this pack should be verified against the rates and fees current at the date of payment. Where the chargeability of the instrument is doubtful, where consideration other than rent is payable, where the tenancy is granted by or to a body corporate in circumstances which may attract relief, or where the Premises are subject to a mortgage or to a Government lease condition restricting letting, specific advice should be taken before the instrument is lodged.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"cbc4234f-7940-43f5-83c7-a84cfff59312","order":143,"text":"Nothing in this pack varies the Agreement, and nothing in it waives any right, power or remedy of either party under the Agreement or at law. In the event of any conflict between this pack and the Agreement as to the party who is to bear the stamp duty, the Agreement prevails.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"f66161e1-99a0-419f-b569-0e6675c14ada","order":144,"text":"20. ACKNOWLEDGEMENT AND EXECUTION","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"24","sectionNum":"S20"},{"id":"ef8f4ea6-8658-4e3f-aef5-a8b19154fb2b","order":145,"text":"Each party acknowledges receipt of this pack, confirms the accuracy of the particulars set out in it so far as they relate to that party, and agrees to the undertakings, the indemnity and the general provisions contained in it.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"cf365cc3-6a7a-45c4-83ca-4fb6d728a086","order":146,"text":"Dated at Hong Kong this [Date].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"30","cflou":false,"active":true},{"id":"5cdf68ef-1880-4e9c-aada-8d614ad8122c","order":147,"text":"____________________________________","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"4","cflou":false,"active":true},{"id":"42a1e2d0-2263-43f3-ad0f-a159b4e7ffb0","order":148,"text":"[Full name of the Landlord]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"2","cflou":false,"active":true},{"id":"e34cc43d-a19b-4b67-b2c0-4c5e2fa0a5d3","order":149,"text":"Landlord","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"30","cflou":false,"active":true},{"id":"992b49cd-7ad8-4e33-9e5d-9c2f50b9196c","order":150,"text":"____________________________________","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"4","cflou":false,"active":true},{"id":"a82125d1-3e64-4e70-91b9-623fd8d37faa","order":151,"text":"[Full name of the Tenant]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"2","cflou":false,"active":true},{"id":"8bca5772-4fa0-4982-b654-27bae31d6944","order":152,"text":"Tenant","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"30","cflou":false,"active":true},{"id":"e0e1100c-dde3-4027-b688-0e80c931c49d","order":153,"text":"The appointed agent signs below solely to acknowledge the instructions recorded in this pack, and does not thereby become a party to it.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"12","cflou":false,"active":true,"displayConditions":[{"field":"24b3843c-0b05-45ec-a6c1-78468a8de570","value":"the Landlord's appointed agent","type":"add","operator":"="}]},{"id":"ea8aa6fd-3c0e-4b41-a0a5-3357f3d0bb4b","order":154,"text":"____________________________________","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"4","cflou":false,"active":true,"displayConditions":[{"field":"24b3843c-0b05-45ec-a6c1-78468a8de570","value":"the Landlord's appointed agent","type":"add","operator":"="}]},{"id":"a4178187-baaa-4505-a7d4-e83108ddbd58","order":155,"text":"[Name of the appointed agent or firm]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"2","cflou":false,"active":true,"displayConditions":[{"field":"24b3843c-0b05-45ec-a6c1-78468a8de570","value":"the Landlord's appointed agent","type":"add","operator":"="}]},{"id":"a6657d73-f391-43f2-b3bf-88effdf7d902","order":156,"text":"Appointed agent","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true,"displayConditions":[{"field":"24b3843c-0b05-45ec-a6c1-78468a8de570","value":"the Landlord's appointed agent","type":"add","operator":"="}]},{"id":"a0d02608-a435-4c32-9160-e7fc2fef5733","order":157,"text":"SCHEDULE 1 — COMPLIANCE ACTION CHECKLIST","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"28"},{"id":"dd4912e4-26e4-4726-ad9b-b5e0c67cf319","order":158,"text":"Each step below should be initialled and dated by the Responsible Party as it is completed, and the supporting document placed on the tenancy file.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"14","cflou":false,"active":true},{"id":"3846e758-3f7f-4d5e-a618-564a0eb27209","order":159,"text":"— Stamp the Agreement and every counterpart of it, and pay to the Collector the duty stated in the section headed Computation of the stamp duty. Due on or before [Last day for stamping]. To be attended to by the Landlord. Evidence: the stamp certificate and the receipt.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"8","cflou":false,"active":true},{"id":"2b221b05-e6cf-4eac-993a-5c04805e895b","order":160,"text":"— Ensure that a duly stamped counterpart of the Agreement is delivered to the Tenant and that a stamped counterpart is retained by the Landlord.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"8","cflou":false,"active":true},{"id":"94b204ab-ff0f-4ea2-a8f6-a43035f1f8f7","order":161,"text":"— Lodge Form CR109 with the Commissioner for endorsement. Due on or before [Last day for lodging the notice]. Evidence: the endorsed notice returned by the Department.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"8","cflou":false,"active":true,"displayConditions":[{"field":"d9472404-1d7c-46d1-81ca-29409eb8d18b","value":"domestic premises let otherwise than under a regulated tenancy","type":"add","operator":"="}]},{"id":"7501dbfa-9ac5-4baa-a8a6-6ddf82a0532e","order":162,"text":"— Submit Form AR2 to the Commissioner. Due on or before [Last day for lodging the notice]. Evidence: proof of submission and the endorsed notice.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"8","cflou":false,"active":true,"displayConditions":[{"field":"d9472404-1d7c-46d1-81ca-29409eb8d18b","value":"domestic premises let under a regulated tenancy","type":"add","operator":"="}]},{"id":"22aad6c1-1191-4adb-a036-fb1973adbf30","order":163,"text":"— No notice falls to be lodged with the Commissioner in respect of these Premises; supply rental particulars only if a requisition is received.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"8","cflou":false,"active":true,"displayConditions":[{"field":"d9472404-1d7c-46d1-81ca-29409eb8d18b","value":"non-domestic premises","type":"add","operator":"="}]},{"id":"ac8da6a3-907b-4a11-90dc-b18428494d06","order":164,"text":"— Deliver the stamped Agreement, with a memorial, to the Land Registry and pay the registration fee. Due on or before [Last day for registration]. Evidence: the registration receipt.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"8","cflou":false,"active":true,"displayConditions":[{"field":"e2a529fe-6f8d-4be2-bed6-7ee736a63f24","value":"more than three years","type":"add","operator":"="}]},{"id":"369a3df0-9959-4b39-a562-da877794b4f6","order":165,"text":"— Registration in the Land Registry is not required in order to preserve the priority of this tenancy; no action falls to be taken.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"8","cflou":false,"active":true,"displayConditions":[{"field":"e2a529fe-6f8d-4be2-bed6-7ee736a63f24","value":"not defined or uncertain","type":"add","operator":"="},{"field":"e2a529fe-6f8d-4be2-bed6-7ee736a63f24","value":"one year or less","type":"add","operator":"="},{"field":"e2a529fe-6f8d-4be2-bed6-7ee736a63f24","value":"more than one year but not more than three years","type":"add","operator":"="}]},{"id":"04e45a8a-a1c1-4254-8251-ad9282557139","order":166,"text":"— Notify the Commissioner of Inland Revenue of chargeability to property tax, unless a return has been issued, by 31 July following the end of the year of assessment in which the rent first arose.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"8","cflou":false,"active":true},{"id":"ef270c6a-f904-45e9-bdbc-a5b01c125400","order":167,"text":"— Notify the Department of any change in the particulars of the person liable to pay rates and Government rent for the Premises.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"8","cflou":false,"active":true},{"id":"67fb904d-4647-4e95-90fe-78e5571c51cd","order":168,"text":"— Place the stamp certificate, together with every endorsed notice and registration receipt obtained and with this pack, on the tenancy file, and diarise the expiry of the term, any date by which an option to renew must be exercised and any date upon which the rent falls to be reviewed.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"14","cflou":false,"active":true},{"id":"fd10d83d-3c76-4e43-8fac-c69c445fdbe9","order":169,"text":"SCHEDULE 2 — INFORMATION AND DOCUMENTS REQUIRED FOR THE FILINGS","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"28"},{"id":"c251582c-4ec8-47d4-9a9e-fa6088dc9916","order":170,"text":"The stamping application requires the following: the full address of the Premises, including the flat and floor number, the name of the building and the street number; the full name and identification number of each party as it appears in the Agreement; the date of execution of the Agreement; the dates of commencement and of expiry of the term; the rent and the periods to which it relates; particulars of any rent-free period, premium or key money; the number of counterparts; and the electronic mail address to which the stamp certificate is to be sent.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"49017f47-ffec-479c-ba10-41b717cef4fd","order":171,"text":"The Statutory Notice requires, in addition: the capacity in which the Landlord receives the rent; the correspondence address of the Landlord and of the Tenant; the party liable, as between the Landlord and the Tenant, for rates, for Government rent and for management charges; any predetermined variation of the rent during the term; and, where the tenancy is a renewal, particulars of the tenancy which it renews.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"d9472404-1d7c-46d1-81ca-29409eb8d18b","value":"domestic premises let otherwise than under a regulated tenancy","type":"add","operator":"="},{"field":"d9472404-1d7c-46d1-81ca-29409eb8d18b","value":"domestic premises let under a regulated tenancy","type":"add","operator":"="}]},{"id":"1e213e7d-d4d8-4ff7-a700-36ff924ee5fe","order":172,"text":"No Statutory Notice being required in respect of the Premises, no further particulars fall to be supplied to the Department unless a requisition for particulars of tenements is received, in which case the particulars sought by the requisition should be supplied within the period stated in it.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"d9472404-1d7c-46d1-81ca-29409eb8d18b","value":"non-domestic premises","type":"add","operator":"="}]},{"id":"a1a1ef71-cd04-4e92-a339-8e3523ac962b","order":173,"text":"Registration in the Land Registry requires, in addition: the stamped instrument itself or a certified copy of it; a memorial in the prescribed form, signed as required; and the prescribed fee.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"e2a529fe-6f8d-4be2-bed6-7ee736a63f24","value":"more than three years","type":"add","operator":"="}]},{"id":"7ccd5f00-5b0a-4ab5-bc23-f212f0b9e4cf","order":174,"text":"The original of every document lodged should be retained by the Responsible Party, and a legible copy of each document lodged, together with the acknowledgement of lodgement, should be supplied to the other parties within seven days after lodgement.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"0","cflou":false,"active":true}]