1964_ESTATE_DUTY_ORDINANCE — Page 63

HK Historical Laws 香港歷史法例 All AI Reviewed

62

CAP. 111]

Estate Duty

[1983 Ed.

SIXTH SCHEDULE

(Persons dying on or after 1 February 1959 and before 1 January 1963)

Iss. 3, 5, 14, 16, 17, 23, 24 & 27.]

Estate duty shall be payable at the rate per cent of

Where the principal value of the estate $ Exceeds $

50,000 and does not exceed 100,000 2

100,000 200,000 4

200,000 300,000 5

300,000 350,000 7

350,000 400,000 8

400,000 450,000 9

450,000 500,000 10

500,000 550,000 11

550,000 600,000 12

600,000 700,000 14

700,000 800,000 15

800,000 900,000 16

900,000 1,000,000 17

1,000,000 1,500,000 18

1,500,000 2,000,000 19

2,000,000 3,000,000 20

3,000,000 4,000,000 23

4,000,000 5,000,000 27

5,000,000 7,000,000 30

7,000,000 10,000,000 33

10,000,000 15,000,000 35

15,000,000 40

! Added, I of 1959, s. 12. Amended, 47 of 1962, s. 12)

SEVENTH SCHEDULE

(Persons dying on or after 1 January 1963 and before 1 April 1967)

Iss. 3, 5, 14, 16, 17, 23, 24 & 27.]

Where the principal value of the estate $ Exceeds $

Estate duty shall be payable at the rate per cent of

100,000 and does not exceed 200,000 4

200,000 300,000 5

300,000 350,000 7

350,000 400,000 8

400,000 450,000 9

450,000 500,000 10

500,000 550,000 11

550,000 600,000 12

600,000 700,000 14

700,000 800,000 15

800,000 900,000 16

900,000 1,000,000 17

1,000,000 1,500,000 18

1,500,000 2,000,000 19

2,000,000 3,000,000 20

3,000,000 4,000,000 23

4,000,000 5,000,000 27

5,000,000 7,000,000 30

7,000,000 10,000,000 33

10,000,000 15,000,000 35

15,000,000 40

(Added, 47 of 1962, s. 13. Amended, 24 of 1967, s. 4)

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62 CAP. 111] Estate Duty [1983 Ed. SIXTH SCHEDULE (Persons dying on or after 1 February 1959 and before 1 January 1963) Iss. 3, 5, 14, 16, 17, 23, 24 & 27.] Estate duty shall be payable at the rate per cent of Where the principal value of the estate $ Exceeds $ 50,000 and does not exceed 100,000 2 100,000 200,000 4 200,000 300,000 5 300,000 350,000 7 350,000 400,000 8 400,000 450,000 9 450,000 500,000 10 500,000 550,000 11 550,000 600,000 12 600,000 700,000 14 700,000 800,000 15 800,000 900,000 16 900,000 1,000,000 17 1,000,000 1,500,000 18 1,500,000 2,000,000 19 2,000,000 3,000,000 20 3,000,000 4,000,000 23 4,000,000 5,000,000 27 5,000,000 7,000,000 30 7,000,000 10,000,000 33 10,000,000 15,000,000 35 15,000,000 40 ! Added, I of 1959, s. 12. Amended, 47 of 1962, s. 12) SEVENTH SCHEDULE (Persons dying on or after 1 January 1963 and before 1 April 1967) Iss. 3, 5, 14, 16, 17, 23, 24 & 27.] Where the principal value of the estate $ Exceeds $ Estate duty shall be payable at the rate per cent of 100,000 and does not exceed 200,000 4 200,000 300,000 5 300,000 350,000 7 350,000 400,000 8 400,000 450,000 9 450,000 500,000 10 500,000 550,000 11 550,000 600,000 12 600,000 700,000 14 700,000 800,000 15 800,000 900,000 16 900,000 1,000,000 17 1,000,000 1,500,000 18 1,500,000 2,000,000 19 2,000,000 3,000,000 20 3,000,000 4,000,000 23 4,000,000 5,000,000 27 5,000,000 7,000,000 30 7,000,000 10,000,000 33 10,000,000 15,000,000 35 15,000,000 40 (Added, 47 of 1962, s. 13. Amended, 24 of 1967, s. 4)
Baseline (Original)
62 CAP. 111] Estate Duty [1983 Ed. SIXTH SCHEDULE (Persons dying on or after 1 February 1959 and before 1 January 1963) Iss. 3. 5, 14, 16, 17, 23, 24 & 27.] Estate duty shall be payable at the rate per cent of Where the principal value of the estate S $ Exceeds 50.000 and does not exceed 100,000 2 AA 100.000 LL 呼临 200.000 ** 200.000 ** 300.000 5 .. 300.000 350.000 350,000 400,000 8 400.000 450,000 9 450.000 500,000 10 500,000 550,000 11 550.000 600.000 12 600.000 700.000 14 700.000 800.000 15 800.000 900.000 16 900.000 1.000.000 17 1.000.000 1.500.000 18 1.500.000 2,000,000 19 2,000.000 3.000.000 20 3.000.000 4,000,000 23 4,000,000 5,000.000 27 5,000.000 ་* 7,000.000 30 7.000.000 10.000.000 10,000,000 15.000.000 33 35 15.000.000 40 ! Added, I of 1959, s. 12. Amended, 47 of 1962, 5. 12) SEVENTH SCHEDULE (Persons dying on or after 1 January 1963 and before I April 1967) Where the principal value of the estate Iss. 3. 5. 14. 16. 17, 23, 24 & 27.] Estate duty shall be payable at the rate per cent of S $ Exceeds 100.000 and does not exceed 200.000 200.000 300,000 5 300,000 ** 350,000 7 350.000 14 400,000 8 400.000 450.000 9 450,000 500.000 10 ** 500.000 550,000 11 ་་ $50,000 600.000 ** 12 ** 600,000 700.000 14 700,000 ** 800,000 15 谢喃 800.000 900.000 警察 900.000 16 * 1,000,000 ** 1,500,000 2.000.000 3,000,000 ** 4.000.000 ** AR 5.000.000 7,000,000 1.000.000 17 1.500.000 18 2.000.000 ** 3.000.000 4.000.000 5.000.000 7,000,000 10,000.000 10.000.000 15.000.000 Added, 47 of 1962, s. 13. Amended, 24 of 1967, s. 4) 15.000.000 12ANNAMK 19 20 23 27 30 33 35 40
2026-05-04 16:45:42 · Baseline
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62

CAP. 111]

Estate Duty

[1983 Ed.

SIXTH SCHEDULE

(Persons dying on or after 1 February 1959 and before 1 January 1963)

Iss. 3. 5, 14, 16, 17, 23, 24 & 27.]

Estate duty shall be payable

at the rate

per cent of

Where the principal value of the estate

S

$

Exceeds

50.000 and does not exceed

100,000

2

AA

100.000

LL

呼临

200.000

**

200.000

**

300.000

5

..

300.000

350.000

350,000

400,000

8

400.000

450,000

9

450.000

500,000

10

500,000

550,000

11

550.000

600.000

12

600.000

700.000

14

700.000

800.000

15

800.000

900.000

16

900.000

1.000.000

17

1.000.000

1.500.000

18

1.500.000

2,000,000

19

2,000.000

3.000.000

20

3.000.000

4,000,000

23

4,000,000

5,000.000

27

5,000.000

་*

7,000.000

30

7.000.000

10.000.000

10,000,000 15.000.000

33

35

15.000.000

40

! Added, I of 1959, s. 12. Amended, 47 of 1962, 5. 12)

SEVENTH SCHEDULE

(Persons dying on or after 1 January 1963 and before I April 1967)

Where the principal value of the estate

Iss. 3. 5. 14. 16. 17, 23, 24 & 27.]

Estate duty shall be payable

at the rate

per cent of

S

$

Exceeds

100.000 and does not exceed

200.000

200.000

300,000

5

300,000

**

350,000

7

350.000

14

400,000

8

400.000

450.000

9

450,000

500.000

10

**

500.000

550,000

11

་་

$50,000

600.000

**

12

**

600,000

700.000

14

700,000

**

800,000

15

谢喃

800.000

900.000

警察

900.000

16

*

1,000,000

**

1,500,000

2.000.000

3,000,000

**

4.000.000

**

AR

5.000.000

7,000,000

1.000.000

17

1.500.000

18

2.000.000

**

3.000.000

4.000.000

5.000.000

7,000,000 10,000.000

10.000.000

15.000.000

Added, 47 of 1962, s. 13. Amended, 24 of 1967, s. 4)

15.000.000

12ANNAMK

19

20

23

27

30

33

35

40

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