CAP. 111]
Estate Duty
[1983 Ed.
of person dying on or after 1 April 1948 but before 1 February 1959 means the Fifth Schedule, and in the case of persons dying on or after 1 February 1959 but before 1 January 1963 means the Sixth Schedule, and in the case of persons dying on or after 1 January 1963 but before 1 April 1967 means the Seventh Schedule, and in the case of persons dying on or after 1 April 1967 but before 1 April 1970 means the Eighth Schedule, and in the case of persons dying on or after 1 April 1970 but before 1 April 1972 means the Ninth Schedule, and in the case of persons dying on or after 1 April 1972 but before 1 April 1974 means the Tenth Schedule, and in the case of persons dying on or after 1 April 1974 but before the commencement of the Estate Duty (Amendment) Ordinance 1976 means the Eleventh Schedule, and in the case of persons dying on or after the commencement of the Estate Duty (Amendment) Ordinance 1976 but before the commencement of the Estate Duty (Amendment) Ordinance 1977 means the Twelfth Schedule, and in the case of persons dying on or after the commencement of the Estate Duty (Amendment) Ordinance 1977 but before the commencement of the Estate Duty (Amendment) Ordinance 1980 means the Thirteenth Schedule, and in the case of persons dying on or after the commencement of the Estate Duty (Amendment) Ordinance 1980 but before the commencement of the Estate Duty (Amendment) Ordinance 1981 means the Fourteenth Schedule, and in the case of persons dying on or after the commencement of the Estate Duty (Amendment) Ordinance 1981 but before the commencement of the Estate Duty (Amendment) Ordinance 1982 means the Fifteenth Schedule, and in the case of persons dying on or after the commencement of the Estate Duty (Amendment) Ordinance 1982, means the Sixteenth Schedule: (Amended, 47 of 1962, s. 2; 24 of 1967, s. 2; 37 of 1970, s. 2; 27 of 1972, s. 2; 24 of 1974, s. 2; 31 of 1976, s. 2; 31 of 1977, s. 2; 33 of 1980, s. 2; 29 of 1981, s. 2 and 28 of 1982, s. 2)
"assets" includes goodwill;
"associated operations" means any 2 or more operations of any kind being-
(a) operations which affect the same property, or one of which affects some property and the other or others of which affect property which represents, whether directly or indirectly, that property or income arising from that property, or any property representing accumulations of any such income; or
(b) any 2 operations of which one is effected with reference to the other, or with a view to enabling it to be effected or to facilitating its being effected, and any third operation having a like relation to either of those two, and any fourth operation having a like relation to any of those three, and so on,
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CAP, 111]
Estate Duty
[1983 Ed.
of person dying on or after 1 April 1948 but before 1 February 1959 means the Fifth Schedule, and in the case of persons dying on or after 1 February 1959 but before 1 January 1963 means the Sixth Schedule, and in the case of persons dying on or after 1 January 1963 but before 1 April 1967 means the Seventh Schedule, and in the case of persons dying on or after 1 April 1967 but before 1 April 1970 means the Eighth Schedule, and in the case of persons dying on or after 1 April 1970 but before 1 April 1972 means the Ninth Schedule, and in the case of persons dying on or after 1 April 1972 but before 1 April 1974 means the Tenth Schedule, and in the case of persons dying on or after 1 April 1974 but before the commencement of the Estate Duty (Amendment) Ordinance 1976 means the Eleventh Schedule, and in the case of persons dying on or after the commencement of the Estate Duty (Amendment) Ordinance 1976 but before the commencement of the Estate Duty (Amend- ment) Ordinance 1977 means the Twelfth Schedule, and in the case of persons dying on or after the commencement of the Estate Duty (Amendment) Ordinance 1977 but before the commencement of the Estate Duty (Amendment) Ordinance 1980 means the Thirteenth Schedule, and in the case of persons dying on or after the commencement of the Estate Duty (Amendment) Ordinance 1980 but before the commencement of the Estate Duty (Amendment) Ordinance 1981 means the Fourteenth Schedule, and in the case of persons dying on or after the commencement of the Estate duty (Amendment) Ordinance 1981 but before the commencement of the Estate Duty (Amendment) Ordinance 1982 means the Fifteenth Schedule, and in the case of persons dying on or after the commencement of the Estate Duty (Amendment) Ordinance 1982, means the Sixteenth Schedule: (Amended, 47 of 1962, s. 2; 24 of 1967, s. 2; 37 of 1970, s. 2; 27 of 1972, s. 2; 24 of 1974, s. 2; 31 of 1976, s. 2; 31 of 1977, s. 2; 33 of 1980, s. 2; 29 of 1981. s. 2 and 28 of 1982, s. 2)
"assets" includes goodwill;
"associated operations" means any 2 or more operations of any kind
being-
(a) operations which affect the same property, or one of which effects some property and the other or others of which affect property which represents, whether directly or indir- ectly, that property or income arising from that property, or any property representing accumulations of any such income; or
(b) any 2 operations of which one is effected with reference to the other, or with a view to enabling it to be effected or to facilitating its being effected, and any third operation having a like relation to either of those two, and any fourth operation having a like relation to any of those three, and
so on,
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