1964_ESTATE_DUTY_ORDINANCE — Page 64

HK Historical Laws 香港歷史法例 All AI Reviewed

1983 Ed.]

Estate Duty

[CAP. 111

63

EIGHTH SCHEDULE

(Persons dying on or after 1 April 1967 and before 1 April 1970)

Where the principal value of the estate

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

Estate duty shall be payable at the rate per cent of

$

Exceeds

100,000 and does not exceed

200,000

3

200,000

300,000

5

300,000

350,000

7

350,000

400,000

8

1

17

+

400,000

450,000

9

*

4

T

**

450,000

500,000

10

500,000

550,000

11

550,000

600,000

12

600,000

700,000

14

17

700,000

800,000

900,000

**

800,000

15

*

900,000

16

*

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

4,000,000

23

**

25

! Added, 24 of 1967, s. 5. Amended, 37 of 1970, s. 41

NINTH SCHEDULE

(Persons dying on or after 1 April 1970 and before the 1 April 1972)

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

Where the principal value of the estate

Estate duty shall be payable at the rate per cent of

$

$

Exceeds 200,000 and does not exceed

300,000

5

44

300,000

+

350,000

7

350,000

400,000

41

8

+3

400,000

**

**

450,000

9

**

450,000

500,000

10

500,000

550,000

**

**

**

550,000

**

4

}

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

2,000,000

*

**

1,500,000

18

55

17

2,000,000

19

20

(Added, 37 of 1970, s. 5. Amended, 27 of 1972, s. 5;)

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2026-05-04 16:45:54 · NVIDIA / meta/llama-4-maverick-17b-128e-instruct
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1983 Ed.] Estate Duty [CAP. 111 63 EIGHTH SCHEDULE (Persons dying on or after 1 April 1967 and before 1 April 1970) Where the principal value of the estate [ss. 3, 5, 14, 16, 17, 23, 24 & 27.] Estate duty shall be payable at the rate per cent of $ Exceeds 100,000 and does not exceed 200,000 3 200,000 300,000 5 300,000 350,000 7 350,000 400,000 8 1 17 + 400,000 450,000 9 * 4 T ** 450,000 500,000 10 500,000 550,000 11 550,000 600,000 12 600,000 700,000 14 17 700,000 800,000 900,000 ** 800,000 15 * 900,000 16 * 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 4,000,000 23 ** 25 ! Added, 24 of 1967, s. 5. Amended, 37 of 1970, s. 41 NINTH SCHEDULE (Persons dying on or after 1 April 1970 and before the 1 April 1972) [ss. 3, 5, 14, 16, 17, 23, 24 & 27.] Where the principal value of the estate Estate duty shall be payable at the rate per cent of $ $ Exceeds 200,000 and does not exceed 300,000 5 44 300,000 + 350,000 7 350,000 400,000 41 8 +3 400,000 ** ** 450,000 9 ** 450,000 500,000 10 500,000 550,000 ** ** ** 550,000 ** 4 } 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 2,000,000 * ** 1,500,000 18 55 17 2,000,000 19 20 (Added, 37 of 1970, s. 5. Amended, 27 of 1972, s. 5;)
Baseline (Original)
1983 Ed.] Estate Duty [CAP. 111 63 EIGHTH SCHEDULE (Persons dying on or after 1 April 1967 and before 1 April 1970) Where the principal value of the estate [ss. 3. 5, 14, 16, 17, 23, 24 & 27.] Estate duty shall be payable at the rate per cent of $ Exceeds 100.000 and does not exceed 200.000 200,000 300.000 5 ** ** 31 300,000 ** 350.000 7 ** སྭ ** 350,000 400.000 8 1 17 + 400.000 450.000 9 * 4 T ** 450,000 500.000 10 500,000 550.000 11 550,000 600,000 12 600,000 700.000 14 17 700,000 800,000 900,000 ** ** 800.000 15 * 部件 900,000 16 * 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 4.000.000 23 ** 25 ! Added, 24 of 1967, s. 5. Amended, 37 of 1970, s. 41 NINTH SCHEDULE (Persons dying on or after 1 April 1970 and before the 1 April 1972) [ss. 3. 5. 14, 16. 17. 23. 24 & 27.] Where the principal value of the estate Estate duty shall be payable at the rate per cent of $ $ Exceeds 200,000 and does not exceed 300,000 5 44 300,000 + 350.000 7 350,000 400.000 41 8 +3 400,000 ** ** 450.000 9 ** 450,000 500,000 10 管委 500,000 550.000 ** ** ** 550,000 ** 4 } 600,000 12 ** 600,000 - >> ** 700.000 14 700,000 作弊 800.000 15 ** 800,000 900.000 16 900,000 ** 1,000,000 17 1,000,000 1,500,000 2,000,000 * ** 1,500.000 18 55 17 2,000,000 19 20 (Added, 37 of 1970, s. 5. Amended, 27 of 1972, s. 5 ;
2026-05-04 16:45:54 · Baseline
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1983 Ed.]

Estate Duty

[CAP. 111

63

EIGHTH SCHEDULE

(Persons dying on or after 1 April 1967 and before 1 April 1970)

Where the principal value of the estate

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

Estate duty shall be payable

at the rate per cent of

$

Exceeds

100.000 and does not exceed

200.000

200,000

300.000

5

**

**

31

300,000

**

350.000

7

**

སྭ

**

350,000

400.000

8

1

17

+

400.000

450.000

9

*

4

T

**

450,000

500.000

10

500,000

550.000

11

550,000

600,000

12

ኀ ት

600,000

700.000

14

17

700,000 800,000 900,000

**

**

800.000

15

*

部件

900,000

16

*

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

4.000.000

23

**

25

! Added, 24 of 1967, s. 5. Amended, 37 of 1970, s. 41

NINTH SCHEDULE

(Persons dying on or after 1 April 1970 and before the 1 April 1972)

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

Where the principal value of the estate

Estate duty shall be payable

at the rate per cent of

$

$

Exceeds 200,000 and does not exceed

300,000

5

44

300,000

+

350.000

7

350,000

400.000

41

8

+3

400,000

**

**

450.000

9

**

450,000

500,000

10

管委

500,000

550.000

**

**

**

550,000

**

4

}

600,000

12

**

600,000

-

>>

**

700.000

14

700,000

作弊

800.000

15

**

800,000

900.000

16

900,000

**

1,000,000

17

1,000,000 1,500,000 2,000,000

*

**

1,500.000

18

55

17

2,000,000

19

20

(Added, 37 of 1970, s. 5. Amended, 27 of 1972, s. 5 ;

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