A134
Ord. No. 29/87
L.S.
ESTATE DUTY (AMENDMENT)
HONG KONG
No. 29 OF 1987
I assent.
Short title and
David WILSON,
Governor.
28 May 1987
An Ordinance to amend the Estate Duty Ordinance.
[1 April 1987]
Enacted by the Governor of Hong Kong, with the advice and consent of the Legislative Council thereof.
1. This Ordinance which may be cited as the Estate Duty (Amend- commencement. ment) Ordinance 1987, shall be deemed to have 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.)
Amendment of section 6.
2. Section 3(1) of the principal Ordinance is amended in the defini- tion 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”.
3.
Section 6(1)(c) of the principal Ordinance is amended, in the first proviso, by deleting "$50,000" and substituting the following
Amendment of section 35.
4.
Amendment of Sixteenth Schedule.
"$100,000".
Section 35(4) of the principal Ordinance is amended by deleting "Seventeenth" and substituting the following--
"Eighteenth".
5. The Sixteenth Schedule to the principal Ordinance is amended by inserting after "Ordinance 1982" the following-
"and before the commencement of the Estate Duty (Amendment) Ordinance 1987".