1950_ESTATE_DUTY_ORDINANCE — Page 2

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CAP. 111]

Estate Duty.

CHAPTER 111.

ESTATE DUTY.

3 of 1932. To amend and consolidate the law relating to estate duty.

32 of 1934.

38 of 1935.

26 of 1936.

7 of 1941.

17 of 1948.

22 of 1950.

24 of 1950.

Short title.

Application.

Interpretation.

c. 30, s. 22 (1).

[26th February, 1932.]

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

2. This Ordinance shall apply in the case of every deceased person dying or who shall have died on or after the 1st day of January, 1916; and it shall also apply in the case of every deceased person who shall have died before that date if representation to his estate has not been applied for before the 2nd day of May, 1921.

3. (1) In this Ordinance—

57 & 58 Vict. "account" means an account of the particulars 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 prescribed by the Governor in Council verifying the particulars and value of the estate of a deceased person;

7 of 1941, s.2. “applicable Schedule" in the case of persons dying before the 27th day of February, 1931, means the First Schedule, and in the case of persons dying thereafter but before the 1st day of July, 1936, means the Second Schedule, and in the case of persons dying thereafter but before the 1st day of April, 1941, means the Third Schedule, and in the case of persons dying on or after the 1st day of April, 1941, but before the 1st of April, 1948, means the Fourth Schedule, and in the case of persons dying on or after the 1st of April, 1948, means the Fifth Schedule to this Ordinance;

17 of 1948, s.2.

"Commissioner" means such 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;

262

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CAP. 111] Estate Duty. CHAPTER 111. 44 ESTATE DUTY. 3 of 1932. To amend and consolidate the law relating to estate duty. 32 of 1934. 38 of 1935. 26 of 1936. 7 of 1941. 17 of 1948. 22 of 1950. 24 of 1950. Short title. Application. Interpretation. c. 30, s. 22 (1). [26th February, 1932.] 1. This Ordinance may be cited as the Estate Duty Ordinance. 2. This Ordinance shall apply in the case of every deceased person dying or who shall have died on or after the 1st day of January, 1916; and it shall also apply in the case of every deceased person who shall have died before that date if representation to his estate has not been applied for before the 2nd day of May, 1921. 3. (1) In this Ordinance— 57 & 58 Vict. "account" means an account of the particulars 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 prescribed by the Governor in Council verifying the particulars and value of the estate of a deceased person; 7 of 1941, s.2. “applicable Schedule" in the case of persons dying before the 27th day of February, 1931, means the First Schedule, and in the case of persons dying thereafter but before the 1st day of July, 1936, means the Second Schedule, and in the case of persons dying thereafter but before the 1st day of April, 1941, means the Third Schedule, and in the case of persons dying on or after the 1st day of April, 1941, but before the 1st of April, 1948, means the Fourth Schedule, and in the case of persons dying on or after the 1st of April, 1948, means the Fifth Schedule to this Ordinance; 17 of 1948, s.2. "Commissioner" means such 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; 262

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1 CAP. 111] Estate Duty. CHAPTER 111. 44 ESTATE DUTY. 3 of 1932. To amend and consolidate the law relating to estate duty. 32 of 1934. 38 of 1935. 26 of 1936. 7 of 1941. 17 of 1948. 22 of 1950. 24 of 1950. Short title. Application. Interpretation. c. 30, s. 22 (1). [26th February, 1932.] 1. This Ordinance may be cited as the Estate Duty Ordinance. 2. This Ordinance shall apply in the case of every deceased person dying or who shall have died on or after the 1st day of January, 1916; and it shall also apply in the case of every deceased person who shall have died before that date if representation to his estate has not been applied for before the 2nd day of May, 1921. 3. (1) In this Ordinance-- 57 & 58 Vict. "account" means an account of the particulars 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 prescribed by the Governor in Council verifying the particulars and value of the estate of a deceased person; 7 of 1941, s.2. “applicable Schedule" in the case of persons dying before the 27th day of February, 1931, means the First Schedule, and in the case of persons dying thereafter but before the 1st day of July, 1936, means the Second Schedule, and in the case of persons dying thereafter but before the 1st day of April, 1941, means the Third Schedule, and in the case of persons dying on or after the 1st day of April, 1941, but before the 1st of April, 1948, means the Fourth Schedule, and in the case of persons dying on or after the 1st of April, 1948, means. the Fifth Schedule to this Ordinance; 17 of 1948, s.2. "Commissioner" means such 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; 262

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