A BILL
To
Amend the Estate Duty Ordinance.
ANNEX E TO XCR(87)58
Enacted by the Governor of Hong Kong, with the advice
and consent of the Legislative Council thereof.
Short title and
commencement.
1. This Ordinance which may be cited as the Estate
Duty (Amendment) Ordinance 1987, shall come into operation
on 1 April 1987 and apply in relation to the estates of
persons dying on or after that date.
Amendment of section 3. (Cap. 111.)
2. Section 3(1) of the principal Ordinance is
amended in the definition of "applicable Schedule" by
deleting "means the Sixteenth Schedule" and substituting
the following
"but before the commencement of the Estate Duty
(Amendment) Ordinance 1987 means the Sixteenth
Schedule, and in the case of persons dying on or after
the commencement of the Estate Duty (Amendment)
Ordinance 1987 means the Seventeenth Schedule".
Amendment of section 6.
3. Section 6(1)(c) of the principal Ordinance is
amended, in the first proviso, by deleting "$50,000" and
substituting the following
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