(6) 任何人如須按照第(1)款簽立一份買賣協議而未有遵辦，則為本款 的施行，該份協議須當作為一份可予徵收印花稅的買賣協議，而該人須在 民事上負法律責任向署長繳付該份協議可予徵收的印花稅及根據第9條須 予繳付的任何罰款；如有2名或多於2名的人未有簽立該份協議，則每一個 人均須共同及個別負上上述法律責任。
(6) Any person required to execute an agreement for sale in accordance with subsection (1) who fails to do so is liable civilly to the Collector for the payment of any stamp duty chargeable on that agreement, which shall be deemed for the purposes of this subsection to be a chargeable agreement for sale, and any penalty payable under section 9; and if 2 or more persons fail to execute such an agreement each person is jointly and severally so liable.
(7) 任何人如根據第(6)款須負法律責任繳付就某份買賣協議而可予徵 收的印花稅，可將該等已繳付的印花稅款額(如有的話)，抵銷其本人就依 據該份協議而訂立的售賣轉易契(第29D(6)(d)條所指者)而須繳付的任何 印花稅。
(7) Any person liable, under subsection (6), to pay stamp duty chargeable on an agreement for sale may set off the amount (if any) of that stamp duty paid by him against any stamp duty payable by him in respect of a conveyance on sale made in pursuance of that agreement, within the meaning of section 29D (6)(d).
(8) 為追討任何文書的印花稅而憑藉第(6)款提出的任何訴訟，不得於 自該文書加蓋印花期限屆滿時起計超過6年提出。
(8) No action shall be brought by virtue of subsection (6) for the recovery of any stamp duty with respect to any instrument more than 6 years from the expiration of the time for stamping that instrument.
(9) 任何人如意圖詐騙政府而不遵從第(1)款的規定，即屬犯罪，但署 長可在刑事法律程序展開前，就有關罪行，以罰款代替起訴。
(9) Any person who with intent to defraud the Government fails to comply with subsection (1) commits an offence, but the Collector may, before the commencement of criminal proceedings, compound any such offence.
(10) 任何人不遵從第(1)款的規定，並不影響一份買賣協議或一項非 書面買賣協議的有效性或可強制執行性。
(10) A failure by any person to comply with subsection (1) does not affect the validity or enforceability of an agreement for sale or unwritten sale agreement.
(a) 指根據《人事登記條例》(第77章)向該人發出的身分證的號碼；
(a) the number of any identity card issued to him under the Registration of Persons Ordinance (Cap 177);
(b) 如並無向該人發出上述身分證，則指向該人發出的《入境條例》( 第115章)第2(1)條所指的旅行證件﹑身分證明書或身分證明文件的號碼； (由1997年第80號第103(1)及(2)條修訂)
(b) if no such card has been issued to him, the number of any travel document, certificate of identity, or document of identity (within the meanings of section 2(1) of the Immigration Ordinance (Cap 115)) issued to him;
(c) 如並無向該人發出上述文件或證明書，則指署長信納能證明該人 身分的任何其他文件的號碼，
(c) if no such document or certificate has been issued to him, the number of any other document that establishes his identity to the satisfaction of the Collector,
但除非對有關文件作出描述，否則該等號碼並非完整。
but no such number is complete unless the relevant document is described.
(1) 附表1第1(1A)類規定所適用的任何買賣協議，即使被取消、廢止 或撤銷，或因任何其他理由而未予履行，仍可予徵收印花稅。
(1) An agreement for sale to which head 1(1A) in the First Schedule applies is chargeable with stamp duty even if the agreement is cancelled, annulled, or rescinded or is for any other reason not performed.
(2) 附表1第1(1A)類規定所適用的任何買賣協議，即使有以下兩種情 況或其中一種情況，仍可予徵收印花稅─
(2) An agreement for sale to which head 1(1A) in the First Schedule applies is chargeable with stamp duty even if-
(a) 並無載有第29B(5)條所指明的事項；或
(a) it does not contain the matters specified in section 29B (5); or
但署長可拒絕在一份並無載有該等事項或並未經該等人簽立的可予徵 收印花稅的買賣協議上加蓋印花。
or both, but the Collector may refuse to stamp a chargeable agreement for sale that does not contain those matters or has not been so executed.
(3) 為免生疑問，本條現宣布─
(3) For the avoidance of doubt, it is hereby declared that if-
(b) 如在依據該份協議而就該不動產的全部或任何部分訂立一份售賣 轉易契前，已就該不動產的全部或該部分訂立另一份可予徵收印花稅的買 賣協議(不論是由第一份買賣協議中的售賣人或購買人訂立或是由兩者訂 立)，
(b) another chargeable agreement for sale is made in respect of all or any part of the property (whether by the vendor or purchaser under the first-mentioned agreement, or both) before a conveyance on sale of the property or that part of the property is made in pursuance of the first-mentioned agreement,
則(除附表1第1(1A)類的附註及第29F條另有規定外)每一份買賣協議均 可按其本身的代價予以徵收印花稅。
then (subject to the notes to head 1(1A) in the First Schedule and to section 29F) each agreement is chargeable with stamp duty by reference to the consideration for the agreement.
(4) 如就同一不動產或同一不動產的任何部分，訂立多於2份的一系列 可予徵收印花稅的買賣協議，則第(3)款所載原則在加以必要的變通後仍 然適用，例如─
(4) The principle in subsection (3) applies, with necessary modifications, if there is a series of more than 2 chargeable agreements for sale in respect of the same, or any part of the same, immovable property; for example-
(a) 如一份可予徵收印花稅的買賣協議中的購買人訂立一份可予徵收 印花稅的轉售協議，而轉購人又另再訂立一份可予徵收印花稅的轉售協議 ；或
(a) if a purchaser under a chargeable agreement for sale makes a chargeable agreement for a sub-sale, and the sub-purchaser makes a further chargeable agreement for a sub-sale; or
(b) 如一份可予徵收印花稅的買賣協議被取消，並由一份由售賣人與 第二購買人訂立的可予徵收印花稅的買賣協議代替，而該第二份買賣協議 又被取消，並由一份由售賣人與第三購買人訂立的可予徵收印花稅的買賣 協議代替，
(b) if a chargeable agreement for sale is cancelled and replaced by a chargeable agreement for sale made by the vendor and a second purchaser, and that other agreement is cancelled and replaced by a chargeable agreement for sale made by the vendor and a third purchaser,
則(除附表1第1(1A)類的附註及第29F條另有規定外)每一份買賣協議均 可按其本身的代價予以徵收印花稅。
then (subject to the notes to head 1(1A) in the First Schedule and to section 29F) each agreement is chargeable with stamp duty by reference to the consideration for the agreement.
(b) 在依據該份協議而就該不動產的全部或任何部分訂立一份售賣轉 易契前，已就該不動產的全部或該部分訂立另一份可予徵收印花稅的買賣 協議(不論是由第一份買賣協議中的售賣人或購買人訂立或是由兩者訂立) ；及
(b) another chargeable agreement for sale is made in respect of all or any part of the property (whether by the vendor or purchaser under the first-mentioned agreement, or both) before a conveyance on sale of the property or that part of the property is made in pursuance of the first-mentioned agreement; and
(c) 在第二份買賣協議中─
(c) under the second-mentioned agreement-
(i) 購買人等其中一名是在第一份買賣協議中列名為購買人的人，而 另一名則並非在第一份買賣協議中列名為購買人的人；或
(i) the purchasers are a person named in the first-mentioned agreement as a purchaser and another person who is not so named; or
(ii) 購買人是在第一份買賣協議中列名為購買人的其中一人或其中部 分(但並非全部)的人，
(ii) the purchaser is one, or the purchasers are some, (but not all) of the persons named in the first-mentioned agreement as the purchasers,