1964_ESTATE_DUTY_ORDINANCE — Page 36

1983 Ed.]

Estate Duty

[CAP. 111

20. The Governor in Council may remit the payment of any estate duty or may order a refund of the whole or any portion of any estate duty which may have been paid to the Commissioner, for the remission or refund of which any equitable claim is proved to his satisfaction:

Provided that in respect of deaths occurring on or between 8 June 1941 and 1 March 1946, the Commissioner in lieu of the Governor in Council may remit the payment of any estate duty or order the refund of the whole or any portion of any estate duty, and for the purpose of the exercise of such discretion the Commissioner shall take into account the provisions of paragraph 1 of Order No. 3, made on 1 March 1946, under Proclamation No. 16 made by the British Military Administration, as amended from time to time, whether that Order shall have been repealed or not. (Added, 24 of 1950, Schedule)

21. Where the Commissioner is satisfied-

(a) that estate duty has become payable on property passing on a death between 8 December 1941 and 16 September 1945 of a person who-

(i) dies from wounds inflicted, accident occurring or disease contracted, within 3 years before death, on active service against the enemy on land or sea or in the air or on service which in the opinion of the Commissioner is of a warlike nature or involves the same risk as active service and such person was at the time when the wounds were inflicted or when the accident occurred or disease was contracted subject to any naval, military or air force discipline; or

(ii) dies from injuries received within 3 years of death and which were in the opinion of the Commissioner caused by operations of war or received during internment or imprisonment in the Colony or in any territory controlled at the time of such internment or imprisonment by a sovereign or state then at war with His Majesty or dies from any cause which in the opinion of the Commissioner was attributable to such internment or imprisonment; and

(b) that subsequent estate duty has again become payable during the same period on the same property or any part thereof on another such death, being the death of a person to whom that property or that part thereof passed on the earlier death,

then the whole of the estate duty payable on the later death on that property or that part thereof shall be remitted or, if paid, shall be repaid. That property or that part thereof shall not be aggregated with any other property passing on a later death for the purpose of determining the rate of estate duty.

(Added, 24 of 1950, Schedule)

35

Remission and refunding of estate duty on certain grounds. Proviso regarding war deaths.

Remission in case of successive war deaths.

1005