1983 Ed.]
Estate Duty
[CAP. 111
9
tion 44(3), whether with or without the consent of any other person having similar powers; references importing an omission on the part of any person in relation to any such matter as aforesaid shall be construed in like manner; and references in relation to any such matter, as aforesaid to its being made, or being exercised or exercisable, or being done or omitted, with the consent of any person include references to its being made, or being exercised or exercisable, being done or omitted, at his request or with or subject to his acquiescence;
(b) to a person having any power or control or doing any act in a fiduciary capacity shall be construed as references to his having that power or control or doing that act in a fiduciary capacity imposed on him otherwise than by a disposition made by him and in such a capacity only; (c) to an interest ceasing or being limited to cease on a death shall be construed as including references to its being subject to a limitation, in whatsoever form, having the effect of providing in the alternative for its cesser on the death or on the occurrence of some event, or the expiration of some period, before the death;
(d) to a transfer of property, (except in the definition of "payment" in subsection (1)) shall include a reference to a payment of money, and the expressions "disposition" and "value" respectively, in relation to money, shall include payment and amount.
(Replaced, I of 1959, s. 2)
3A. (1) Where under this Ordinance any power is conferred or any duty is imposed on the Commissioner and it is not provided that the power or duty shall be exercised or performed by the Commissioner personally, such power may be exercised or such duty may be performed by a deputy commissioner of estate duty or an assistant commissioner of estate duty.
(2) Except where this Ordinance provides that a power or duty shall be exercised or performed by the Commissioner personally, the Commissioner may, subject to such limitations as he may think fit, authorize in writing any public officer to exercise any power or perform any duty conferred or imposed upon him by this Ordinance.
(Added, 21 of 1972, s. 3)
1940 c. 29, s. 58(5).
1940 c. 29, s. 58(6).
1952 c. 33. s. 72(2).
Exercise of powers and duties.
Commissioner for oaths.
4. (1) The Chief Justice may, by a commission signed by him, appoint the Commissioner or any deputy commissioner to be a commissioner to administer oaths and take declarations and affirmations for the purposes of this Ordinance, and may revoke any such appointment.
(2) Every person so appointed shall be styled a commissioner for oaths and shall have all the powers and discharge all the duties which now belong to the office of a commissioner to administer oaths.
(Added, 32 of 1934, s. 2)
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Page 11
i
1983 Ed.]
Estate Duty
[CAP. 111
9
tion 44(3), whether with or without the consent of any other person having similar powers; references importing an omission on the part of any person in relation to any such matter as aforesaid shall be construed in like manner; and references in relation to any such matter, as aforesaid to its being made, or being exercised or exercisable, or being done or omitted, with the consent of any person include references to its being made, or being exercised or exercisable, being done or omitted, at his request or with or subject to his acquiescence;
(b) to a person having any power or control or doing any act in a fiduciary capacity shall be construed as references to his having that power or control or doing that act in a fiduciary capacity imposed on him otherwise than by a disposition made by him and in such a capacity only; (c) to an interest ceasing or being limited to cease on a death shall be construed as including references to its being subject to a limitation, in whatsoever form, having the effect of providing in the alternative for its cesser on the death or on the occurrence of some event, or the expiration of some period, before the death;
(d) to a transfer of property, (except in the definition of
"payment" in subsection (1)) shall include a reference to a payment of money, and the expressions "disposition” and "value" respectively, in relation to money, shall include payment and amount.
(Replaced, I of 1959, s. 2)
3A. (1) Where under this Ordinance any power is conferred or any duty is imposed on the Commissioner and it is not provided that the power or duty shall be exercised or performed by the Commissioner personally, such power may be exercised or such duty may be performed by a deputy commissioner of estate duty or an assistant commissioner of estate duty.
(2) Except where this Ordinance provides that a power or duty shall be exercised or performed by the Commissioner personally, the Commissioner may, subject to such limitations as he may think fit, authorize in writing any public officer to exercise any power or perform any duty conferred or imposed upon him by this Ordinance.
(Added, 21 of 1972, s. 3)
1940 c. 29, s. 58(5).
1940 c. 29, s. 58(6).
1952 c. 33. s. 72(2).
Exercise of powers and duties.
commissioner for oaths.
4. (1) The Chief Justice may, by a commission signed by Appointment as him, appoint the Commissioner or any deputy commissioner to be a commissioner to administer oaths and take declarations and affirmations for the purposes of this Ordinance, and may revoke any such appointment.
(2) Every person so appointed shall be styled a commissioner for oaths and shall have all the powers and discharge all the duties which now belong to the office of a commissioner to administer oaths. ( Added, 32 of 1934, s. 2)
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