1941-HKRS28-8-2_Part01 — Page 12

&

HONG KONG.

No. 7 or 1941.

I assent.

ashathete

Gocemor.

28th March, 1941.

An Ordinance to amend further the Estate Duty Ordinance, 1932, as amended by the Estate Duty Amendment Ordin- ance, 1936.

(28th March, 1941.]

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 Short title. Amendment Ordinance, 1941.

2. The definition of

聚器

for defol- tion of

Applicable Sobodule in section 3 Substitution of the Estate Duty Ordinance, 1932, as enacted by section 2 of the Estate Duty Amendment Ordinance, 1936, is repealed, "Applicable and the following definition is substituted therefor :--

"Applicable Schedule" in the case of persons dying before the 27th day of February, 1931, means the Second Schedule, and in the case of persons dying thereafter but before the 1st day of July, 1936, means the First Schedule, and in the case of persons dying thereafter but before the 1st day of April, 1941, means the Third Schedule, and in the case of persons dying on or after the 1st day of April, 1941, means the Fourth Schedule to this Ordinance.

Schedule" in Ürdinance

1932, s. 3 as

acted by No. 6 of 1936, s. 2.

Ordinance

3. The following is added to the Estate Duty Ordinance, New Fourth 1932, as the Fourth Schedule thereto :-

FOURTH SCHEDULE.

WHERE THE PRINCIPAL VALUE OF THE 19TATE

[ss. 3, 4, 10, 12, 13, 18, 19, ▲ 23.]

ESTATE DUTY BHALL BE PAY-

ABLE AT THE

BATE PER

CENT OF

Schedule to Ordinancs No. 3 st 1832

Exceads

500 and does not exceed

5,000

氧气

5,000 10,000

2

10,000

**

**

*

**

**

25.000

25,000

23

#

**

**

50,000

50,000

1.

**

**

100,000

72

100,000

**

200,000

t

200,000

**

+3

严查

300,000

#

300,000

#+

**

**

350,000

860,000

暴雪

vi

400,000

400,000

$7

32

P

450,000

30