912
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THE HONG KONG GOVERNMENT GAZETTE, SEPTEMBER 6, 1935.
L.S.
HONG KONG.
No. 38 OF 1935.
I assent.
W. T. SOUTHORN,
Officer Administering the Government.
Short title.
Substitution
for Ordin- ance No. 3 of 1932, 9. 6 (4).
Ordinance No. 7 of 1928.
Amendment
of Ordinance
No. 34 of
1910, s. 29.
Commence- ment.
6th September, 1935.
An Ordinance to amend the law relating to Estate Duty and to provide for the payment of any such duty, which may be due, before a successor is registered without probate or administration.
[6th September, 1935.]
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 and New Territories Regulation Amendment Ordinance, 1935.
2. Section 6 of the Estate Duty Ordinance, 1932. is amended by the repeal of paragraph (4) thereof and by the substitution of the following three paragraphs:
(4) property situate in the New Territories, other than New Kowloon, where the principal value of the estate does not exceed two thousand dollars; and property situate elsewhere in the Colony where. the principal value of the estate does not exceed five hundred dollars.
(4A) any temple for the worship of ancestors, situated in the New Territories, other than New Kowloon, registered in the name of the manager of a clan, family or t'ong, and so much of any clan, family or t'ong property similarly registered as is used for the maintenance of such temple.
(4B) any other temple in the New Territories, other than New Kowloon, certified, by the District Officer of the district where such temple is situated, to be a "Chinese temple" as defined in section 2 of the Chinese Temples Ordinance, 1928, and so much of any property as is used for the maintenance of such temple.
3. Section 29 of the New Territories Regulation Ordin- ance, 1910, is amended by the insertion of the words "and on being satisfied that any estate duty, which may be due, has been paid," after the words "(hereinafter described as the successor)" in the seventh line.
4. This Ordinance shall come into force on the 1st day of January, 1937.
Passed the Legislative Council of Hong Kong, this 5th day of September, 1935.
H. R. BUTTERS, Deputy Clerk of Councils.