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duty, and it has been thought advisable to make this point quite
clear by adding a paragraph to section 6 of the Estate Duty Crdi-
nance definitely exempting such successions from estate duty. This
is done by section 3 of the bill. The reference to the "first
clause of section 29" was rendered necessary by the fact that the
last sentence of the section refers to another, and purely minis-
terial, kind of registration.
3.
Grants of probate or administration by the Supreme Court which
included New Territories land were exempted from probate duty, in
so far as the value of the New Territories land was concerned, by
a regulation made on the 1st August, 1905, under the Starp Ordinance,
1901. (Regulations of Pongkong, 1914, page 572). It is very
doubtful whether this exemption now extends to estate duty, and in
any case it seems only reasonable that where recourse is had to the
Hongkong Courts all the duties and fees payable in respect of Hong-
kong property should be payable. Accordingly, the paragraph
added to the principal Ordinance by section 3 of this Ordinance
provides that the exemption from estate duty shall not apply to any
land which forms part of an estate in respect of which the Supreme
Court has granted probate or letters of administration.
4.
Sections2 and 4 of the Ordinance effect emall textual correc-
tions in the principal Ordinance.
5.
In my opinion this is an Ordinance to which His Excellency the
Governor may properly assent in the name of His Majesty and on His
hehalf.
Attorney General.
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