1964_ESTATE_DUTY_ORDINANCE — Page 4

HK Historical Laws 香港歷史法例 All AI Reviewed

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1983 Ed.]

Estate Duty

[CAP. 111

CHAPTER 111

ESTATE DUTY

To amend and consolidate the law relating to estate duty.

[26 February 1932.]

Originally

3 of 1932. (Cap. H, 1950.)

32 of 1934. 38 of 1935. 26 of 1936. 7 of 1941.

31/90

17 of 1948.

22 of 1950.

24 of 1950.

35 of 1950.

1 of 1959.

47 of 1962.

35 of 1966.

24 of 1967.

L.N. 100 of 1968.

29 of 1970. 37 of 1970.

L.N. 63 of 1970.

21 of 1972.

27 of 1972.

68 of 1973.

12 of 1974.

L.N. 94 of 1974.

24 of 1974.

7 of 1975.

31 of 1976.

31 of 1977.

28 of 1979.

44 of 1979.

33 of 1980.

29 of 1981.

L.N. 370 of 1981.

74 of 1981.

79 of 1981.

28 of 1982

L.N. 14 of 1983.

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 1 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 2 May 1921.

3. (1) In this Ordinance, unless the context otherwise requires-

"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;

"applicable Schedule" in the case of persons dying before 27 February 1931 means the First Schedule, and in the case of persons dying thereafter but before 1 July 1936 means the Second Schedule, and in the case of persons dying on or after 1 July 1936 but before 1 April 1941 means the Third Schedule, and in the case of persons dying on or after 1 April 1941 but before 1 April 1948, means the Fourth Schedule, and in the case

Short title.

Application.

Interpretation. 1894 c. 30, s. 22(1). 1940 c. 29, ss. 44, 47(2) & 59 and 1944 c. 23, s. 36.

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1983 Ed.] Estate Duty [CAP. 111 3 CHAPTER 111 ESTATE DUTY To amend and consolidate the law relating to estate duty. [26 February 1932.] Originally 3 of 1932. (Cap. H, 1950.) 32 of 1934. 38 of 1935. 26 of 1936. 7 of 1941. 31/90 17 of 1948. 22 of 1950. 24 of 1950. 35 of 1950. 1 of 1959. 47 of 1962. 35 of 1966. 24 of 1967. L.N. 100 of 1968. 29 of 1970. 37 of 1970. L.N. 63 of 1970. 21 of 1972. 27 of 1972. 68 of 1973. 12 of 1974. L.N. 94 of 1974. 24 of 1974. 7 of 1975. 31 of 1976. 31 of 1977. 28 of 1979. 44 of 1979. 33 of 1980. 29 of 1981. L.N. 370 of 1981. 74 of 1981. 79 of 1981. 28 of 1982 L.N. 14 of 1983. 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 1 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 2 May 1921. 3. (1) In this Ordinance, unless the context otherwise requires- "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; "applicable Schedule" in the case of persons dying before 27 February 1931 means the First Schedule, and in the case of persons dying thereafter but before 1 July 1936 means the Second Schedule, and in the case of persons dying on or after 1 July 1936 but before 1 April 1941 means the Third Schedule, and in the case of persons dying on or after 1 April 1941 but before 1 April 1948, means the Fourth Schedule, and in the case Short title. Application. Interpretation. 1894 c. 30, s. 22(1). 1940 c. 29, ss. 44, 47(2) & 59 and 1944 c. 23, s. 36.

Baseline (Original)

1983 Ed.] Estate Duty [CAP. 111 3 CHAPTER 111 ESTATE DUTY To amend and consolidate the law relating to estate duty. [26 February 1932.] Originally 3 of 1932. (Cap. H, 1950.) 32 of 1934. 38 of 1935. 26 of 1936. 7 of 1941. 31/90 17 of 1948. 22 of 1950. 24 of 1950. 35 of 1950. 1 of 1959. 47 of 1962. 35 of 1966. 24 of 1967. L.N. 100 68. 29 of 1970. 37 of 1970. L.N. 63 70. 21 of 1972. 27 of 1972. 68 of 1973. 12 of 1974. L.N. 94 74. 24 of 1974. 7 of 1975. 31 of 1976. 31 of 1977. 28 of 1979. 44 of 1979. 33 of 1980. 29 of 1981. L.N. 370 81. 74 of 1981. 79 of 1981. 28 of 1982 L.N. 14 83. 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 1 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 2 May 1921. 3. (1) In this Ordinance, unless the context otherwise requires- "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; "applicable Schedule" in the case of persons dying before 27 February 1931 means the First Schedule, and in the case of persons dying thereafter but before 1 July 1936 means the Second Schedule, and in the case of persons dying on or after 1 July 1936 but before 1 April 1941 means the Third Schedule, and in the case of persons dying on or after 1 April 1941 but before 1 April 1948, means the Fourth Schedule, and in the case Short title. Application. Interpretation. 1894 c. 30, s. 22(1). 1940 c. 29, ss. 44. 47(2) & 59 and 1944 c. 23. s. 36.

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