1950_ESTATE_DUTY_ORDINANCE — Page 24

HK Historical Laws 香港歷史法例 All AI Reviewed

CAP. 111]

Penalties for intermeddling.

Estate Duty.

21. (1) Every person who, being neither the executor appointed by the will of the deceased nor (in the case of an intestacy) the person entitled in priority to the administration of the estate of the deceased, without lawful authority or excuse or without first delivering to the Commissioner accounts of the estate of the deceased as required by section 11, takes possession of or in any way administers any part of the estate of a deceased person, or any part of the income of any part of such estate, shall be liable to a penalty of one thousand dollars and shall also be liable to a further penalty equal to three times the amount of the estate duty at the rate set out in the applicable Schedule payable upon the whole estate of the deceased.

(2) Every person who, being the executor appointed by the will of the deceased or (in the case of an intestacy) the person entitled in priority to the administration of the estate of the deceased, takes possession of or in any way administers any part of the estate of a deceased person or any part of the income of any part of such estate, within six months of the death of the deceased, and fails within the said period of six months to deliver to the Commissioner accounts of the estate of the deceased as required by section 11, shall be liable to a penalty of one thousand dollars, and shall also be liable to a further penalty equal to three times the amount of the estate duty at the rate set out in the applicable Schedule payable upon the whole estate of the deceased.

(3) Every person who, being the executor appointed by the will of the deceased or (in the case of an intestacy) the person entitled in priority to the administration of the estate of the deceased, takes possession of or in any way administers any part of the estate of a deceased person, or any part of the income of any part of such estate, after the expiration of six months from the death of the deceased, without first delivering to the Commissioner accounts of the estate of the deceased as required by section 11, shall be liable to a penalty of one thousand dollars and shall also be liable to a further penalty equal to three times the amount of estate duty at the rate set out in the applicable Schedule payable on the whole estate of the deceased.

(4) The Commissioner shall have power to allow in writing the use of any specified part of the estate of a

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CAP. 111] Penalties for intermeddling. Estate Duty. 21. (1) Every person who, being neither the executor appointed by the will of the deceased nor (in the case of an intestacy) the person entitled in priority to the administration of the estate of the deceased, without lawful authority or excuse or without first delivering to the Commissioner accounts of the estate of the deceased as required by section 11, takes possession of or in any way administers any part of the estate of a deceased person, or any part of the income of any part of such estate, shall be liable to a penalty of one thousand dollars and shall also be liable to a further penalty equal to three times the amount of the estate duty at the rate set out in the applicable Schedule payable upon the whole estate of the deceased. (2) Every person who, being the executor appointed by the will of the deceased or (in the case of an intestacy) the person entitled in priority to the administration of the estate of the deceased, takes possession of or in any way administers any part of the estate of a deceased person or any part of the income of any part of such estate, within six months of the death of the deceased, and fails within the said period of six months to deliver to the Commissioner accounts of the estate of the deceased as required by section 11, shall be liable to a penalty of one thousand dollars, and shall also be liable to a further penalty equal to three times the amount of the estate duty at the rate set out in the applicable Schedule payable upon the whole estate of the deceased. (3) Every person who, being the executor appointed by the will of the deceased or (in the case of an intestacy) the person entitled in priority to the administration of the estate of the deceased, takes possession of or in any way administers any part of the estate of a deceased person, or any part of the income of any part of such estate, after the expiration of six months from the death of the deceased, without first delivering to the Commissioner accounts of the estate of the deceased as required by section 11, shall be liable to a penalty of one thousand dollars and shall also be liable to a further penalty equal to three times the amount of estate duty at the rate set out in the applicable Schedule payable on the whole estate of the deceased. (4) The Commissioner shall have power to allow in writing the use of any specified part of the estate of a 284

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CAP. 111] Penalties for inter- meddling. Estate Duty. 21. (1) Every person who, being neither the executor appointed by the will of the deceased nor (in the case of an intestacy) the person entitled in priority to the administration of the estate of the deceased, without lawful authority or excuse or without first delivering to the Commissioner accounts of the estate of the deceased as required by sec- tion II, takes possession of or in any way administers any part of the estate of a deceased person, or any part of the income of any part of such estate, shall be liable to a penalty of one thousand dollars and shall also be liable to a further penalty equal to three times the amount of the estate duty at the rate set out in the applicable Schedule payable upon the whole estate of the deceased. (2) Every person who, being the executor appointed by the will of the deceased or (in the case of an intestacy) the person entitled in priority to the administration of the estate of the deceased, takes possession of or in any way administers any part of the estate of a deceased person or any part of the income of any part of such estate, within six months of the death of the deceased, and fails within the said period of six months to deliver to the Commissioner accounts of the estate of the deceased as required by section 11, shall be liable to a penalty of one thousand dollars, and shall also be liable to a further penalty equal to three times the amount of the estate duty at the rate set out in the applicable Schedule payable upon the whole estate of the deceased. (3) Every person who, being the executor appointed by the will of the deceased or (in the case of an intestacy) the person entitled in priority to the administration of the estate of the deceased, takes possession of or in any way administers any part of the estate of a deceased person, or any part income of any part of such estate, after the expiration of six months from the death of the deceased, without first deliver- ing to the Commissioner accounts of the estate of the deceased as required by section 11, shall be liable to a penalty of one thousand dollars and shall also be liable to a further penalty equal to three times the amount of estate duty at the rate set out in the applicable Schedule payable on the whole estate of the deceased. (4) The Commissioner shall have power to allow in writing the use of any specified part of the estate of a 284

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CAP. 111]

Penalties for inter- meddling.

Estate Duty.

21. (1) Every person who, being neither the executor appointed by the will of the deceased nor (in the case of an intestacy) the person entitled in priority to the administration of the estate of the deceased, without lawful authority or excuse or without first delivering to the Commissioner accounts of the estate of the deceased as required by sec- tion II, takes possession of or in any way administers any part of the estate of a deceased person, or any part of the income of any part of such estate, shall be liable to a penalty of one thousand dollars and shall also be liable to a further penalty equal to three times the amount of the estate duty at the rate set out in the applicable Schedule payable upon the whole estate of the deceased.

(3) Every person who, being the executor appointed by the will of the deceased or (in the case of an intestacy) the person entitled in priority to the administration of the estate of the deceased, takes possession of or in any way administers any part of the estate of a deceased person, or any part income of any part of such estate, after the expiration of six months from the death of the deceased, without first deliver- ing to the Commissioner accounts of the estate of the deceased as required by section 11, shall be liable to a penalty of one thousand dollars and shall also be liable to a further penalty equal to three times the amount of estate duty at the rate set out in the applicable Schedule payable on the whole estate of the deceased.

(4) The Commissioner shall have power to allow in writing the use of any specified part of the estate of a

1950_ESTATE_DUTY_ORDINANCE — Page 24

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