印花税[证券经销业务][期权庄家]规例
香港 1996.6.1
第117A章 赋权条文
(第117章第63条)
〔1996年6月1日〕
(本为1996年第159号法律公告)
第117A章 第1条
(已失时效而略去)
(1996年制定)
第117A章 第2条 释义
在本规例中，除文意另有所指外─“规章”(rules) 就认可交易所而言，其涵义与本条例第19(16)条中该词的涵义相同； (2002年第5号第407(2)条)
“售卖或购买”(sale or purchase) 包括以有值代价而进行的任何产权处置或取得(分配除外)及包括交换及任何交易，而与该交易有关的文书是被本条例第30(3)、(4)或(5)条当作为售卖转让文书者，而凡有提述“售卖”(sale) 或“购买”(purchase) 之处，均须据此解释；
“期权合约”(options contract) 的涵义与该词在认可交易所的规章中的涵义相同； (2002年第5号第407(2)条)
“期权庄家”(options market maker) 指已获认可交易所根据其规章授予执照以提供期权合约开价盘的交易所参与者。 (2000年第12号第23条；2002年第5号第407(2)条)
(1996年制定)
第117A章 第3条 证券经销业务
以下交易或买卖构成就本条例而言的证券经销业务─
(a)由期权庄家透过认可证券市场售卖或购买香港证券，而该项售卖或购买是直接依据该期权庄家对其所订立的期权合约交易所作的对安排而进行的；
(b)由期权庄家在日常作为期权市场的期权庄家的过程中，透过认可证券市场售卖或购买香港证券，而该项售卖或购买是由该期权庄家所订立的期权合约交易直接产生的。
(1996年制定。2002年第5号第407(2)条)
【英文全文】
Cap 117A Empowering section
(Cap 117 section 63)
[1 June 1996]
(L.N. 159 of 1996)
Cap 117A s 1 (Omitted as spent)
(Omitted as spent)
(Enacted 1996)
Cap 117A s 2 Interpretation
In this Regulation, unless the context otherwise requires-
\"options contract\" (期权合约) has the same meaning as in the rules of a recognized exchange company; (5 of 2002 s. 407)
\"options market maker\" (期权庄家) means an exchange participant to whom a recognized exchange company has granted a permit under its rules to make a market in options contracts; (12 of 2000 s. 23; 5 of 2002 s. 407)
\"rules\" (规章), in relation to a recognized exchange company, has the same meaning as in section 19(16) of the Ordinance; (5 of 2002 s. 407)
\"sale or purchase\" (售卖或购买) includes any disposal or acquisition (other than an allotment) for valuable consideration, and exchange, and any transaction in respect of which an instrument is deemed by section 30(3), (4) or (5) of the Ordinance to be a transfer by way of sale, and any reference to \"sale\" (售卖) or \"purchase\" (购买) is construed accordingly.
(Enacted 1996)
Cap 117A s 3 Jobbing business
The following transactions or dealings constitute jobbing business for the purposes of the Ordinance-
(a) the sale or purchase of Hong Kong stock by an options market maker through a recognized stock market where the sale or purchase is directly pursuant to the hedging of a transaction in an options contract entered into by that options market maker;
(b) the sale or purchase of Hong Kong stock by an options market maker through a recognized stock market in the ordinary course of acting as an options market maker in the options market where the sale or purchase directly arises out of a transaction in an options contract entered into by that options market maker.
(Enacted 1996. 5 of 2002 s. 407)