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116
LEGISLATIVE COUNCIL.
No. S. 43.-The following Bill was read a first time at a meeting of the Council held on the 5th February, 1931 :-
C.S.O. 3154/26.
C.S.O. 3 in 1270/27.
•
[No. 28-24, 31.--10.]
A BILL
Short title. Ordinance No. 16 of 1915.
Amendment
of Ordinance No. 16 of 1915, s. 2.
Amendment of Ordinance
No. 16 of 1915, s. 3 (1).
INTITULED
An Ordinance to amend the law relating to
Estate Duty.
Be it enacted by the Governor of Hong Kong, with the advice and consent of the Legislative Council thereof, as follows :-
1. This Ordinance may be cited as the Estate Duty Amendment Ordinance, 1931; and the Estate Duty Ordi- nance, 1915, hereinafter called the principal Ordinance, and this Ordinance, may be cited together as the Estate Duty Ordinances, 1915 and 1931.
2. Section 2 of the principal Ordinance is amended by the repeal of the last three lines thereof and by the substi- tution therefor of the following words :-
or
"person dying or who shall have die! on after the first day of January, 1915; and it shall also apply in the case of every deceasel person who shall have died before that date represen- tation to his estate has not been applied for before the second day of May, 1921 ".
3.--(1) Sub-section (1) of section 3 of the principal Ordinance is amended as follows:-
(a) The letter (a), (b), (c), (d%, (e), (f), (4), (h) or (, as the case may be, at the commence- ment of each definition is deleted,
(2) The definition of "Commissioner" is deleto
and the following definitions are inserted at the commencement thereof :
--
"Account means an account of the par- ticulars and value of the estate of a deceased person in such form us may be prescribed by the Governor in Council and verified by affidavit.
"Affidavit for the Commissioner " means an affidavit in such form as may be pres- cribed by the Governor in Council veri- fying the particulars and value of the estate of a deceased person.
"Commissioner" means the Treasurer or such other person as the Governor may appoint as Commissioner for the purpose of this Ordinance, and includes any person appointed by the Governor to be Deputy Commissioner of Estate Duty,
← Estate" includes all property passing or deemed to pass on the death of any person which is liable to estate duty,
(c) The definitions of Property" and * Pres-
cribed "
are deleted and the following defini- tions are substituted immediately before the definition of Property passing the death'
on
"Prescribed " unless otherwise stated means prescribed by the Governor in Council under this Ordinance.
*