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THE HONG KONG GOVERNMENT GAZETTE, FEBRUARY 27, 1931. 113
(4) The Commissioner shall have power to allow in writing the use of any specified part of the estate of a deceased person, or of any specified part of the income of any such estate, for the purpose of the burial of the deceased or for the purpose of the maintenance of the former dependants of the deceased, notwith- standing the non-delivery of the accounts required by section 10 of this Ordinance, or for the purpose of preparing such accounts, and such authorised use of the estate or income as the case may be shall not render the person in question liable to any of the penalties provided by this section.
(5) The recovery of any penalty provided in this section shall be without prejudice to the liability of the accountable person to the payment of estate duty on the estate of the deceased: Provided however that the amount of the estate duty and the penalty shall not in any case exceed four times the rate set out in the applicable Schedule.
(6) For the purposes of this section no account shall be deemed to have been delivered until the duty which reasonably appears to be payable in respect thereof has been paid, unless the Commissioner shall have allowed payment of the estate duty in respect of the said account to be postponed.
13. Section 20 of the principal Ordinance is amended Amendment as follows:-
of Ordinance No. 16 of
(a) The words * a penalty" are substituted for the 1915, s. 20.
words "the sum in the fifteenth line of sub- section (1).
(b) Sub-section (2) is repented.
(c) The word "penalty" is substituted for the word "sum" in the second line of sub-section (3), aud the words "a debt" in the third line of sub-sec- tion (3) are deleted.
14. Section 22 of the principal Ordinance is repealed, Repeal of and the following section is substituted therefor :—
Power to reduce
penalty and duty.
Ordinance No. 16of
22. The Commissioner may in his discretion 1915, s. 22, remit or reduce any penalty and he may reduce and substitu-
tion of new any duty chargeable under this Ordinance, section. provided that such duty is not reduced below the rate set out in the applicable Schedule.
15. The following sections are inserted in the principal Insertion of Ordinance immediately after section 23 :---
new ss. 24, 25, 26, 27 and
1915.
Presumption 24.-(1) If the registered owner of any 28 in as to shares share on a share register which is by law Ordinance standing in the name of required to be kept within the Colony dies, No. 16 of the deceased, such share shall for the purposes of this Ordi- nance be deemed to be part of the estate of the deceased, unless the legal personal repre- sentative of the deceased proves to the satis- faction of the Commissioner that such share did not form part of the estate of the decensed at his death.
Appeal.
Relief in the
tain settle-
ments.
57 & 58
(2) An appeal to the Supreme Court, as under section 17 of this Ordinance, shall lie from any decision of the Commissioner under sub-section (1) of this section.
25.-(1) If estate duty has already been case of cer- paid in respect of any settled property since the date of the settlement, upon the death of one of the parties to a marriage, no estate duty shall be payable on the death of the other party to the marriage unless such person was at the time of his or her death or had been at any time 10,
during the continuance of the settlement com- petent to dispose of such property.
Vict. c. 30, s. 5 (2). 4 and 5 Geo. 5, c.
8. 14.