All sections · Part XXI: Miscellaneous Provisions
362 印花税
This section has been amended. The text above is the 2016 wording; the amending provisions follow.
(1) 除第(2)款外，尽管有以下规定
印花税法》中所有关于--的文书
(a) 公司的成立。
(b) 一个实体的所有权转让，或由其转让。
(c) 一个实体的股份、债券或其他证券的交易。
(d) 设定、修改或解除一个实体的财产上的抵押或其他担保权益；以及
(e) 与实体的业务或资产有关的其他交易。
是免于支付印花税的。
(2) 在不影响第5(2)(b)条的情况下，第(1)款不适用于与下列情况有关的文书
(a) 向公司转让或由公司转让在塞舌尔的房地产权益；或
(b) 当一家公司或其任何子公司在塞舌尔的房地产中拥有权益时，该公司的股份、债券或其他证券的交易。
印花税法》中所有关于--的文书
(a) 公司的成立。
(b) 一个实体的所有权转让，或由其转让。
(c) 一个实体的股份、债券或其他证券的交易。
(d) 设定、修改或解除一个实体的财产上的抵押或其他担保权益；以及
(e) 与实体的业务或资产有关的其他交易。
是免于支付印花税的。
(2) 在不影响第5(2)(b)条的情况下，第(1)款不适用于与下列情况有关的文书
(a) 向公司转让或由公司转让在塞舌尔的房地产权益；或
(b) 当一家公司或其任何子公司在塞舌尔的房地产中拥有权益时，该公司的股份、债券或其他证券的交易。
Translation for information only. Only the English original is legally binding.
Original wording (English, legally binding): Stamp duty
(1) Subject to subsection (2), notwithstanding the provisions of the Stamp
Duty Act all instruments relating to —
(a) the formation of a company;
(b) transfers of property to or by a company;
(c) transactions in respect of the shares, debt obligations or other
securities of a company;
(d) the creation, variation or discharge of a charge or other security
interests over any property of a company; and
(e) other transactions relating to the business or assets of a company,
are exempt from the payment of stamp duty.
(2) Without prejudice to section 5(2)(b), subsection (1) does not apply to an
instrument relating to —
(a) the transfer to or by a company of an interest in immovable
property situated in Seychelles; or
(b) transactions in respect of the shares, debt obligations or other
securities of a company if it, or any of its subsidiaries, has an
interest in any immovable property situated in Seychelles.
Duty Act all instruments relating to —
(a) the formation of a company;
(b) transfers of property to or by a company;
(c) transactions in respect of the shares, debt obligations or other
securities of a company;
(d) the creation, variation or discharge of a charge or other security
interests over any property of a company; and
(e) other transactions relating to the business or assets of a company,
are exempt from the payment of stamp duty.
(2) Without prejudice to section 5(2)(b), subsection (1) does not apply to an
instrument relating to —
(a) the transfer to or by a company of an interest in immovable
property situated in Seychelles; or
(b) transactions in respect of the shares, debt obligations or other
securities of a company if it, or any of its subsidiaries, has an
interest in any immovable property situated in Seychelles.
