1950_ESTATE_DUTY_ORDINANCE — Page 30

HK Historical Laws 香港歷史法例 All AI Reviewed

CAP. 111]

Estate Duty.

THIRD SCHEDULE.

[ss. 3, 5, 11, 13, 14, 20, 21 & 24.]

(Persons dying on or after 1st July, 1936, but before 1st April, 1941).

Where the principal value of the estate

Estate duty shall be payable at the rate per cent of

$

Exceeds

500 and does not exceed 5,000

1

5,000 " " " 10,000

2

10,000 " " 25,000

3

25,000 " " " 50,000

4

50,000 " " " 100,000

5

100,000 " " " 200,000

6

200,000 " " " 300,000

7

300,000 " " = " 400,000

8

400,000 " " " 500,000

9

500,000 " " " 600,000

10

600,000 " " " 700,000

11

700,000 " " " 800,000

12

800,000 " 1,000,000

13

1,000,000 * 2,000,000

14

2,000,000 " 3,500,000

15

3,500,000 " " " 5,000,000

16

5,000,000 >> " 10,000,000

17

10,000,000 " " " 15,000,000

18

15,000,000 " " " 20,000,000

19

20,000,000

20

290

Page 30

Page 31

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2026-05-03 20:44:07 · NVIDIA / meta/llama-4-maverick-17b-128e-instruct
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CAP. 111] Estate Duty. THIRD SCHEDULE. [ss. 3, 5, 11, 13, 14, 20, 21 & 24.] (Persons dying on or after 1st July, 1936, but before 1st April, 1941). Where the principal value of the estate Estate duty shall be payable at the rate per cent of $ Exceeds 500 and does not exceed 5,000 1 5,000 " " " 10,000 2 10,000 " " 25,000 3 25,000 " " " 50,000 4 50,000 " " " 100,000 5 100,000 " " " 200,000 6 200,000 " " " 300,000 7 300,000 " " = " 400,000 8 400,000 " " " 500,000 9 500,000 " " " 600,000 10 600,000 " " " 700,000 11 700,000 " " " 800,000 12 800,000 " 1,000,000 13 1,000,000 * 2,000,000 14 2,000,000 " 3,500,000 15 3,500,000 " " " 5,000,000 16 5,000,000 >> " 10,000,000 17 10,000,000 " " " 15,000,000 18 15,000,000 " " " 20,000,000 19 20,000,000 20 290 Page 30 Page 31
Baseline (Original)
CAP. 111] Estate Duty. THIRD SCHEDULE. [ss. 3, 5, 11, 13, 14, 20, 21 & 24.] (Persons dying on or after 1st July, 1936, but before 1st April, 1941). Where the principal value of the estate Estate duty shall be payable at the rate per cent of $ Exceeds 500 and does not exceed 5,000 1 "J 5,000 " " " 10,000 2 " A 10,000 "} 25,000 3 "" "" 25,000 "" . "" "" " 50,000 4 " 50,000 "" "" 100,000 5 ?? 100,000 "" "" " 200,000 6 " 200,000 " " "" 300,000 7 300,000 " " = " 400,000 8 * 400,000 31 " 500,000 9 "" 500,000 "" "} "" 600,000 10 "} 600,000 "} "" 700,000 11 700,000 " "" 800,000 12 800,000 "" 1,000,000 13 " 1,000,000 * 2,000,000 14 2,000,000 "1 3,500,000 15 3,500,000 " "} " 5,000,000 16 "" 5,000,000 >> " 10,000,000 17 99 10,000,000 " " "" 15,000,000 18 "" 15,000,000 "" "" 20,000,000 19 20,000,000 20 20 290 Page 30Page 31
2026-05-03 20:44:07 · Baseline
View content

CAP. 111]

Estate Duty.

THIRD SCHEDULE.

[ss. 3, 5, 11, 13, 14, 20, 21 & 24.]

(Persons dying on or after 1st July,

1936, but before 1st April, 1941).

Where the principal value of the estate

Estate duty shall be payable

at the rate per cent of

$

Exceeds

500 and does not exceed

5,000

1

"J

5,000

"

"

"

10,000

2

"

A

10,000

"}

25,000

3

""

""

25,000

""

.

""

""

"

50,000

4

"

50,000

""

""

100,000

5

??

100,000

""

""

"

200,000

6

"

200,000

"

"

""

300,000

7

300,000

"

"

=

"

400,000

8

*

400,000

31

"

500,000

9

""

500,000

""

"}

""

600,000

10

"}

600,000

"}

""

700,000

11

700,000

"

""

800,000

12

800,000

""

1,000,000

13

"

1,000,000

*

2,000,000

14

2,000,000

"1

3,500,000

15

3,500,000

"

"}

"

5,000,000

16

""

5,000,000

>>

"

10,000,000

17

99

10,000,000

"

"

""

15,000,000

18

""

15,000,000

""

""

20,000,000

19

20,000,000

20

20

290

Page 30Page 31

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