Estate Duty.
CHAPTER 111.
THE ESTATE DUTY ORDINANCE.
ARRANGEMENT OF SECTIONS.
[CAP. 111
Section Page
1. Short title 262
2. Application 262
3. Interpretation 262
4. Appointments as commissioners for oaths 264
5. Levy of estate duty 264
6. What property is deemed to pass on death 264
7. Exceptions for transactions for value, property outside Colony, local shares, certain property in New Territories, etc. 269
8. Aggregation of property 270
... ...
9. 11. Collection and recovery of estate duty 270
13. Delay in lodging affidavit •
Mode and date etc. of payment of estate duty 271
10. Value of property 274
12. Grant of representation not to issue until payment 277
14. Duty regarding unregistered shares 278
15. Charge of estate duty on property, and facilities for raising it. 279
16. Apportionment of estate duty 279
17. Remission etc. Proviso regarding war deaths 280
18. Remission in case of successive war deaths 281
19. Appeal to Supreme Court 281
23. Executor's accounts ... ...
... ...
27. Settled property 282
29. 20. Schedule of property to be annexed to grant 282
21. Penalties for intermeddling 283
22. Disclosure of interest in shop, bank, etc. 284
24. Power to reduce penalty and duty 285
25. Power to make rules and prescribe forms and fees 286
26. Presumption as to shares 286
28. Relief in respect of quick succession to leasehold property or business 286
Reduction of duty where margin above limit is small 287
30. Relief in respect of certain outstanding interests 287
First Schedule Duty applicable to deaths before the 27th February, 1931. "" "" "" 261
on or after 27th February, 1931 and before 1st July, 1936.
on or after 1st July, 1936 and before 1st April, 1941.
on or after 1st April, 1941 and before 1st April, 1948.
on or after 1st April, 1948 and until superseded. 288
Second Schedule- "" " 93
Third Schedule 283
Fourth Schedule- " " " .11
Fifth Schedule " }} 288
... 288
1
Estate Duty.
CHAPTER 111.
THE ESTATE DUTY ORDINANCE.
ARRANGEMENT OF SECTIONS.
[CAP. 111
Section
Page
1. Short title
262
2. Application
262
3.
Interpretation
262
4. Appointments as commissioners for oaths
264
5. Levy of estate duty
264
6. What property is deemed to pass on death
264
7. Exceptions for transactions for value, property outside Colony,
local shares, certain property in New Territories, etc.
269
8. Aggregation of property
270
...
9.
11.
Collection and recovery of estate duty
13. Delay in lodging affidavit
•
Mode and date etc. of payment of estate duty
10. Value of property
12. Grant of representation not to issue until payment
14. Duty regarding unregistered shares
15. Charge of estate duty on property, and facilities for raising it.
16. Apportionment of estate duty
270
271
274
277
278
279
279
280
17.
Remission etc. Proviso regarding war deaths
18.
Remission in case of successive war deaths
19.
Appeal to Supreme Court
281
281
282
23.
Executor's accounts
...
...
27.
Settled property
29.
20. Schedule of property to be annexed to grant
21. Penalties for intermeddling
22. Disclosure of interest in shop, bank, etc.
24. Power to reduce penalty and duty
25. Power to make rules and prescribe forms and fees 26. Presumption as to shares
28. Relief in respect of quick succession to leasehold property
or business
Reduction of duty where margin above limit is small 30. Relief in respect of certain outstanding interests
First Schedule Duty applicable to deaths before the 27th February, 1931.
""
""
""
19
Second Schedule-
""
"
93
Third Schedule
Fourth Schedule-
"
"
"
.11
Fifth Schedule
"
}}
261
on or after 27th February, 1931 and before 1st July, 1936.
on or after 1st July, 1936 and before 1st April, 1941.
on or after 1st April, 1941 and before 1st April, 1948.
on or after 1st April, 1948 and until superseded.
283
284
285
286
286
...
286
287
287
287
288
...
288
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