香港加列山道12号别墅印花税优惠条款.可就购买该发展项目中的指明住宅物业而连带获得的任何赠品、财务优惠或利益
Any gift, or any financial advantage or benefit, to be made available in connection with the purchase of a specified residential property in the Development

A.  印花税现金优惠
Stamp Duty Cash Benefit

1.  买家印花税现金优惠 BSD Cash Benefit

如买方须就购买住宅物业支付买家印花税，在买方按住宅物业的买卖合约完成买卖交易及缴付所有印花税后，买方可获卖方提供相等于住
宅物业的楼价(以买卖合约上订明的楼价为准)11.75%的现金优惠(四捨五入至整数)(「买家印花税现金优惠」)。
If the Purchaser is required to pay buyer’s stamp duty for the purchase of the residential property, after the Purchaser  has completed the sale and
purchase of the residential property in accordance with the agreement for sale and purchase and paid all stamp duty, the Purchaser shall be entitled to a
cash benefit offered by the Vendor in the sum equivalent to 11.75% of the purchase price of the residential property as stated in the agreement for sale
and purchase (rounded off to the nearest integer) (“BSD Cash Benefit”).

在卖方支付买家印花税现金优惠后，如买方实际无须支付买家印花税，买方须将卖方支付的买家印花税现金优惠之部份(相等于买家印花税
现金优惠与从价印花税现金优惠之差额，即楼价 3.25%)退回给卖方。为免疑虑，届时买方将不会获卖方提供从价印花税现金优惠。

 
After the Vendor has paid the BSD Cash Benefit, if in fact the Purchaser is not required to pay buyer’s stamp duty, the Purchaser has to refund part of
the BSD Cash Benefit paid by the Vendor (equivalent to the difference between BSD Cash Benefit and AVD Cash Benefit, i.e. 3.25% of the purchase
price) to the Vendor.  For the avoidance of doubt, in such event, the Purchaser will not be entitled to the AVD Cash Benefit.
从价印花税现金优惠 AVD Cash Benefit

如买方无须就购买住宅物业支付买家印花税，在买方按住宅物业的买卖合约并完成买卖交易及缴付所有印花税后，买方可获得卖方提供相
等于住宅物业的楼价(以买卖合约上订明的楼价为准)8.5%的现金优惠(四捨五入至整数)(「从价印花税现金优惠」)。
If the Purchaser is not required to pay buyer’s stamp duty for the purchase of the residential property, after the Purchaser  has completed the sale and
purchase of the residential property in accordance with the agreement for sale and purchase and paid all stamp duty, the Purchaser shall be entitled to a
cash benefit offered by the Vendor in the sum equivalent to 8.5% of the purchase price of the residential property as stated in the agreement for sale
and purchase (rounded off to the nearest integer) (“AVD Cash Benefit”).

买方须于住宅物业的买卖交易日前最少 21日以书面方式  (连同就买卖合约应付的所有印花税的正式缴付收据) 向卖方申请印花税现金优惠，
卖方会于收到申请并确认有关资料无误后将印花税现金优惠直接用于支付部份楼价馀额。
The Purchaser shall apply to the Vendor in writing (together with the official receipt(s) for payment of all stamp duty payable on the agreement for
sale and purchase) for the Stamp Duty Cash Benefit at least 21 days before the date of completion of the sale and purchase of the residential property.
After the Vendor has received the application and duly verified the information, the Vendor will apply the Stamp Duty Cash Benefit to part payment of
the balance of the purchase price directly.

如买家印花税现金优惠及从价印花税现金优惠均适用于买方，买方只可从中选择其中之一。买方须为于同一份临时买卖合约下购买的所有
住宅物业选择相同的优惠。卖方保留绝对酌情权决定买方是否符合获得买家印花税现金优惠及/或从价印花税现金优惠的资格。
If both BSD Cash Benefit and AVD Cash Benefit are applicable to the Purchaser, the Purchaser must select only either one of them.    The
Purchaser must choose the same benefit for all residential properties purchased under the same preliminary agreement for sale  and purchase.  The
Vendor reserves the absolute discretion to determine whether a Purchaser is eligible for BSD Cash Benefit and/or AVD Cash Benefit.