1954-HKRS29-8-21_Part03 — Page 29

(Vol. IX. p. 6)

confirmed, dies while in the service of the Colony, the Governor in Council may grant to his legal personal representative, or in case the gratuity does not exceed two thousand and five hundred dollars, to such person as the Governor in Council shall name as the recipient, a gratuity of an amount not exceed- ing either his annual pensionable emoluments, or his commuted pension gratuity, if any, whichever is the greater.

(b) For the purpose of this subsection-

0 **annual pensionable emoluments" means the emoluments which would be taken for the purpose of computing any pension or gratuity granted to the officer if he had retired at the date of his death in the circumstances described in paragraph (s) of section 6;

(ii) "commuted pension gratuity" means the gratuity, if any, which might have been granted to the officer under regulation 23 of the Pensions Regulations if he had retired at the date of his death in the circumstances described in paragraph (e) of section & and had elected to receive a gratuity and reduced pension.

(a) Where any such officer to whom a pension, gratuity or other allowance has been granted under this Ordinance dies after retirement from the service of this Colony, and the sums paid or payable to him at the time of his death on account of any pension, gratuity or other allowance in respect of any public service are less than the amount of the annual pension- able emoluments enjoyed by him at the date of his retirement, the Governor in Council may grant to his legal personal representative, or in case the gratuity does not exceed two thousand and five hundred dollars, to such person as the Governor in Council shail name as the recipient, a gratuity equal to the deficiency,

(3) Such gratuities if granted to the legal personal representative shall form part of the estate of the officer for purposes of distribution but, nevertheless, no estate duty shall be payable in respect thereof and its addition to the principal value of the estate shall not be taken into consideration for the purpose of increasing the rate at which estate duty on the remainder of the estate may be payable.

(4) The provisions of this section shall not apply in the case of the death of any officer where benefits corresponding to the benefits which may be granted under this section are payable under the Colonial Superannuation Scheme, in respect of such death."

Passed the Legistative Council of Hong Kong I 22nd day of September, 1954.

(Secretariat 5/4370/54)

Deputy Clerk of Councils.