10
Estate Duty (Amendment) Bill-second reading
[Explanatory Memorandum]
Paragraph (d) repeals and replaces subsection (15) of section 14 and empowers the Commissioner to assess duty, if he is not satisfied with accounts filed, or if a person who is, in his opinion, accountable has failed to file accounts.
4. Clause 5 amends section 22 to make it clear that account- ability for duty can be the subject of an appeal under the section.
5. Clause 6 repeals and replaces section 25. The new section requires incorporated banks and business undertakings, in addi- tion to similar unincorporated bodies, to disclose details of interests of deceased persons.
6.
Clause 7 amends section 29 by substituting "executor", which is defined in section 3 and used throughout the Ordinance, for "legal personal representative".
WILLS BILL 1970
THE ATTORNEY General (Mr D. T. E. ROBERTS) moved the second reading of: -“A bill to consolidate and amend the law relating to wills."
He said:-Sir, this bill consolidates the law relating to wills into one Ordinance.
At present, the law applicable in Hong Kong on this subject is to be found in the English Wills Act 1837, the Wills Ordinance (Chapter 30) and the Wills (Formality Validity) Ordinance (Chapter 350).
The bill reproduces the English 1837 Act closely, though the opportunity has been taken to omit certain obsolete provisions and to modernize the phraseology which is used in several clauses, without making any changes of substance in the law.
The present Wills Ordinance is re-enacted in clauses 2 and 5 of the bill, in a modified form. Clause 5(2) provides that a will which is written wholly or substantially in Chinese, and signed by the testator, shall be validly executed, even though it does not comply with the normal formalities which are required of other wills by clause 5(1).
It has in fact long been the practice to admit wills of this nature to probate in Hong Kong, although the present law, if strictly applied, would require proof of the Chinese race of the testator and the will
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