CAP. 111]
Estate Duty
[1983 Ed.
Section Page
32. Reduction of full amount of duty where the margin above the limit of value is small 41
33. Relief in the case of certain interests which do not fall into possession 41
34. Controlled companies ... 41
35. Charge on assets of controlled companies: etc. 44
36. Benefits from company to deceased 45
37. Surrender of benefits; etc. 45
38. Determination of net profits of company. 46
39. Allowances in the valuation of assets; etc. 47
40. Limitation on charge; etc. 48
41. Limitation of exceptions 51
42. Duty to give information on death; penalty 51
43. Collection and incidence of duty: etc. 52
44. Value of shares and debentures of controlled companies; etc. 54
45. Limitation on dispositions through a controlled company in favour of relatives; etc. 58
First Schedule. Duty applicable to deaths before 27 February 1931 ... 59
Second Schedule. Duty applicable to deaths on or after 27 February 1931 and before 1 July 1936 ... 39
Third Schedule. Duty applicable to deaths on or after 1 July 1936 and before 1 April 1941 60
Fourth Schedule. Duty applicable to deaths on or after 1 April 1941 and before 1 April 1948 60
Fifth Schedule. Duty applicable to deaths on or after 1 April 1948 and before 1 February 1959 61
Sixth Schedule. Duty applicable to deaths on or after 1 February 1959 and before 1 January 1963 62
Seventh Schedule. Duty applicable to deaths on or after 1 January 1963 and before 1 April 1967 62
Eighth Schedule. Duty applicable to deaths on or after 1 April 1967 and before 1 April 1970 63
Ninth Schedule. Duty applicable to deaths on or after 1 April 1970 and before the 1 April 1972 63
Tenth Schedule. Duty applicable to deaths on or after 1 April 1972 and before the 1 April 1974 64
Eleventh Schedule. Duty applicable to deaths on or after 1 April 1974 and before the commencement of the Estate Duty (Amendment) Ordinance 1976 64
Twelfth Schedule. Duty applicable to deaths on or after the commencement of the Estate Duty (Amendment) Ordinance 1976 and before the commencement of the Estate Duty (Amendment) Ordinance 1977 65
Thirteenth Schedule. Duty applicable to deaths on or after the commencement of the Estate Duty (Amendment) Ordinance 1977 and before the commencement of the Estate Duty (Amendment) Ordinance 1980 65
Fourteenth Schedule. Duty applicable to deaths on or after the commencement of the Estate Duty (Amendment) Ordinance 1980 and before the commencement of the Estate Duty (Amendment) Ordinance 1981 65
Fifteenth Schedule. Duty applicable to deaths on or after the commencement of the Estate Duty (Amendment) Ordinance 1981 and before the commencement of the Estate Duty (Amendment) Ordinance 1982 66
Sixteenth Schedule. Duty applicable to deaths on or after the commencement of the Estate Duty (Amendment) Ordinance 1982 66
Seventeenth Schedule. Provisions supplementary to sections 34 to 45 inclusive 67