12

(10) Where the intestate is at the time of his death a party to moce than one union of concubinage and the residuary estate is held on trust in accordance with subsection (5) (7) (8) or (9) of section 4, one third of the residuary estate shall be held on trust for much of his rsips who survive him in equal shares absolutely.

(11) Reference to a busband or wife in subsections (10) and (11) of section 4 shall be deemed to include references to a party to a union of concubinage.

(12) The entitlement under sub-paragraphs (3), (4), (7) and (8) of a isip to the income from a shore in an intestate's estate shall thereupon cause if she marries or commits an act of sexual intercourse.

Passed by the Hong Kong Legislative Council this 20th day of January, 1971.

HONG KONG

No. 2 of 1971.

1 assent.

Clerk To The Legislative Council.

This printed impression has been carefully compared by me with the bill, and is found by me to be a true and correctly printed copy of the said bill.

Ан

Clerk to the Legislative Council.

Whench

Governor

21st January, 1971.

An Ordinance to amend the luland Revenue Ordinance.

[22nd January, 1971.]

Enacted by the Governor of Hong Kong, with the advice and consent of the Legislative Council thereof.

1. (1) This Ordinance may be cited as the Inland Revenue (Amendment) Ordinance 1971.

(2) Sections 4 to 6, 8 to 30, 37, 47 and 48 shall come into operation on the 1st April 1971 and shall apply to assessments for the year of assessment commencing on the 1st April 1971 and to subsequent years of assessment.

(3) Section 32 shall be deemed to have come into operation on 1st April 1970.

(4) Section 35 shall come into operation on the 1st April 1972.

Short title and commercement.

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