1923_ESTATE_DUTY_ORDINANCE__1915 — Page 1

HK Historical Laws 香港歷史法例 All AI Reviewed

ESTATE DUTY.

No. 16 of 1915.

2327

No. 11 of 1915, incorporated in No. 28 of 1914.

No. 12 of 1915, incorporated in No. 25 of 1914.

No. 13 of 1915, repealed by No. 9 of 1917.

No. 14 of 1915, repealed by Law Revision Ordinance, 1924.

No. 15 of 1915, incorporated in No. 16 of 1914.

No. 16 of 1915.

An Ordinance to provide for the levy of estate duty payable [Originally in respect of the estates of deceased persons.

No. 16 of 1915.

[1st January, 1916.]

No. 8 of 1921. No.22 of 1921. Law Rev. Ord., 1924.]

1. This Ordinance may be cited as the Estate Duty Ordinance, 1915.

2. This Ordinance shall apply to the case of every deceased person representation to whose estate shall have been applied for after the 1st day of May, 1921, irrespective of the date of such person's death.

3. (1) In this Ordinance,

(a) "Commissioner" means the Registrar of the Supreme Court, or such other person as the Governor may, by notification in the Gazette, appoint to carry out the provisions of this Ordinance.

(b) "Estate duty" means estate duty under this Ordinance.

(c) "Executor" means the executor or administrator of a deceased person and includes, as regards any obligation under this Ordinance, any person who takes possession of or intermeddles with the property of a deceased person or any portion thereof.

* As amended by Law Rev. Ord., 1924.

† As amended by No. 8 of 1921 and Law Rev. Ord., 1924.

Edit History

2026-05-03 09:13:27 · NVIDIA / meta/llama-4-maverick-17b-128e-instruct
Live
View comparison
AI Proofread
ESTATE DUTY. No. 16 of 1915. 2327 No. 11 of 1915, incorporated in No. 28 of 1914. No. 12 of 1915, incorporated in No. 25 of 1914. No. 13 of 1915, repealed by No. 9 of 1917. No. 14 of 1915, repealed by Law Revision Ordinance, 1924. No. 15 of 1915, incorporated in No. 16 of 1914. No. 16 of 1915. An Ordinance to provide for the levy of estate duty payable [Originally in respect of the estates of deceased persons. No. 16 of 1915. [1st January, 1916.] No. 8 of 1921. No.22 of 1921. Law Rev. Ord., 1924.] 1. This Ordinance may be cited as the Estate Duty Ordinance, 1915. 2. This Ordinance shall apply to the case of every deceased person representation to whose estate shall have been applied for after the 1st day of May, 1921, irrespective of the date of such person's death. 3. (1) In this Ordinance, (a) "Commissioner" means the Registrar of the Supreme Court, or such other person as the Governor may, by notification in the Gazette, appoint to carry out the provisions of this Ordinance. (b) "Estate duty" means estate duty under this Ordinance. (c) "Executor" means the executor or administrator of a deceased person and includes, as regards any obligation under this Ordinance, any person who takes possession of or intermeddles with the property of a deceased person or any portion thereof. * As amended by Law Rev. Ord., 1924. As amended by No. 8 of 1921 and Law Rev. Ord., 1924.
Baseline (Original)
ESTATE DUTY. No. 16 of 1915. 2327 No. 11 of 1915, incorporated in No. 28 of 1914. No. 12 of 1915, incorporated in No. 25 of 1914. No. 13 of 1915, repealed by No. 9 of 1917. No. 14 of 1915, repealed by Law Revision Ördi- nance, 1924. No. 15 of 1915, incorporated in No. 16 of 1914. No. 16 of 1915. An Ordinance to provide for the levy of estate duty payable [Originally in respect of the estates of deceased persons. No. 16 of 1915. [1st January, 1916.] No. 8 of 1921. No.22 of 1921. Law Rev, Ord., 1924.] 1. This Ordinance may be cited as the Estate Duty Ordi- Short title. nance, 1915. * 2. This Ordinance shall apply to the case of every deceased Application. person representation to whose estate shall have been applied for after the 1st day of May, 1921, irrespective of the date of such person's death. 3. (1) In this Ordinance, Interpreta- tion. 57 & 58 Vict. c. 30, s. 22 (1). + (a) "Commissioner" means the Registrar of the Supreme Commis- Court, or such other person as the Governor may, by notifica- sioner. tion in the Gazette, appoint to carry out the provisions of this Ordinance. (b) "Estate duty" means estate duty under this Ordinance. Estate duty. (c) "Executor" means the executor or administrator of a Executor. deceased person and includes, as regards any obligation under this Ordinance, any person who takes possession of or intermeddles with the property of a deceased person or any portion thereof. * As amended by Law Rev. Ord., 1924. As amended by No. 8 of 1921 and Law Rev. Ord., 1924.
2026-05-03 09:13:27 · Baseline
View content

ESTATE DUTY.

No. 16 of 1915.

2327

No. 11 of 1915, incorporated in No. 28 of 1914.

No. 12 of 1915, incorporated in No. 25 of 1914.

No. 13 of 1915, repealed by No. 9 of 1917.

No. 14 of 1915, repealed by Law Revision Ördi-

nance, 1924.

No. 15 of 1915, incorporated in No. 16 of 1914.

No. 16 of 1915.

An Ordinance to provide for the levy of estate duty payable [Originally

in respect of the estates of deceased persons.

No. 16 of 1915.

[1st January, 1916.]

No. 8 of 1921. No.22 of 1921. Law Rev,

Ord., 1924.]

1. This Ordinance may be cited as the Estate Duty Ordi- Short title. nance, 1915.

*

2. This Ordinance shall apply to the case of every deceased Application.

† person representation to whose estate shall have been applied for after the 1st day of May, 1921, irrespective of the date of such person's death.

3. (1) In this Ordinance,

Interpreta- tion.

57 & 58 Vict. c. 30, s. 22 (1).

+

(a) "Commissioner" means the Registrar of the Supreme Commis- Court, or such other person as the Governor may, by notifica- sioner. tion in the Gazette, appoint to carry out the provisions of this Ordinance.

(b) "Estate duty" means estate duty under this Ordinance. Estate duty.

(c) "Executor" means the executor or administrator of a Executor. deceased person and includes, as regards any obligation under this Ordinance, any person who takes possession of or intermeddles with the property of a deceased person or any portion thereof.

* As amended by Law Rev. Ord., 1924.

† As amended by No. 8 of 1921 and Law Rev. Ord., 1924.

Comments

Approved members can add comments, bookmarks, and private notes.

No comments yet.

Private Research Note

Private notes are available after approval.