CO129-530-8 Estate Duty Ordinance- 1931- Bill 27-2-1931 - 15-12-1931 — Page 66

HONG KONG.

No. 6 of 1931.

I assent.

W. PEEL,

L.S.

Governor.

27th February, 1931.

An Ordinance to amend the law relating to

Estate Duty.

[27th February, 1931.]

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, 1931 ; and the Estate Duty Ordi- Ordinance nance. 1915, hereinafter called the principal Ordinance, No. 16 of and this Ordinance, may be cited together as the Estate 1915. Duty Ordinances, 1915 and 1931.

2. Section 2 of the principal Ordinance is amended by Amendment the repeal of the last three lines thereof and by the substi- of Ordinance tution therefor of the following words :-

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person dying or who shall have died on ΟΥ after the first day of January, 1915; and it shall also apply in the case of every deceased person who shall have died before that date if represen- tation to his estate has not been applied for before the second day of May, 1921".

No. 16 of 1915, s. 2.

3(1) Sub-section (1) of section 3 of the principal Amendment Ordinance is amended as follows:-

of Ordinance No. 16 of

(a) The letter (a), (b), (c), (d), (e), (ƒ), (g), (h) 1915, s. 3 (1).

or (, as the case may be, at the commence- ment of each definition is deleted,

(b) The definition of "Commissioner" is deleted and the following definitions are inserted at the commencement thereof:

"Account means an account of the par- ticulars and value of the estate of a deceased person in such form as may be prescribed by the Governor in Council and verified by affidavit.

"Affidavit for the Commissioner

means

an affidavit in such form as may be pres- cribed by the Governor in Council veri- fying the particulars and value of the estate of a deceased person.

"Applicable Schedule" in the case of persons dying before the commencement of the Estate Duty Amendment Ordi- nance, 1931, means the Second Schedule to this Ordinance; and in the case of persons dying thereafter it means the Schedule to that Ordinance.

"Commissioner means the Treasurer or such other person as the Governor may appoint as Commissioner for the purpose of this Ordinance, and includes any person appointed by the Governor to be Deputy Commissioner of Estate Duty.

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