1964_ESTATE_DUTY_ORDINANCE — Page 65

HK Historical Laws 香港歷史法例 All AI Reviewed

64

CAP. 111]

Estate Duty

[1983 Ed.

TENTH SCHEDULE

(Persons dying on or after 1 April 1972 and before 1 April 1974)

[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 5 300,000 400,000 6 400,000 500,000 7 500,000 $50,000 8 $50,000 600,000 * 600,000 650,000 10 650,000 700,000 11 700,000 800,000 12 800,000 900,000 13 900,000 1,000,000 14 1,000,000 15

(Added, 27 of 1972, s. 6. Amended, 24 of 1974, s. 4)

ELEVENTH SCHEDULE

(Persons dying on or after 1 April 1974 and before the commencement of the Estate Duty (Amendment) Ordinance 1976)

[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 300,000 and does not exceed 400,000 6 400,000 500,000 7 500,000 $50,000 8 $50,000 550,000 " 600,000 650,000 10 650,000 700,000 11 700,000 800,000 12 800,000 900,000 13 900,000 1,000,000 14 1,000,000 15

(Added, 24 of 1974, s. 5. Amended, 31 of 1976, s. 5)

Page 65

Page 66

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64 CAP. 111] Estate Duty [1983 Ed. TENTH SCHEDULE (Persons dying on or after 1 April 1972 and before 1 April 1974) [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 5 300,000 400,000 6 400,000 500,000 7 500,000 $50,000 8 $50,000 600,000 * 600,000 650,000 10 650,000 700,000 11 700,000 800,000 12 800,000 900,000 13 900,000 1,000,000 14 1,000,000 15 (Added, 27 of 1972, s. 6. Amended, 24 of 1974, s. 4) ELEVENTH SCHEDULE (Persons dying on or after 1 April 1974 and before the commencement of the Estate Duty (Amendment) Ordinance 1976) [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 300,000 and does not exceed 400,000 6 400,000 500,000 7 500,000 $50,000 8 $50,000 550,000 " 600,000 650,000 10 650,000 700,000 11 700,000 800,000 12 800,000 900,000 13 900,000 1,000,000 14 1,000,000 15 (Added, 24 of 1974, s. 5. Amended, 31 of 1976, s. 5) Page 65 Page 66
Baseline (Original)
64 CAP. 111] Estate Duty [1983 Ed. TENTH SCHEDULE (Persons dying on or after 1 April 1972 and before 1 April 1974) [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 S $ Exceeds 200,000 and does not exceed 300,000 5 300,000 400.000 6 400.000 500.000 7 500,000 $50,000 8 * $50.000 600.000 * 600.000 650.000 ་་ 10 650.000 700,000 700,000 800.000 12 800.000 ** 900.000 13 900.000 1.000.000 1.000.000 14 14 15 ( Added, 27 of 1972, s. 6. Amended, 24 of 1974, s. 4) ELEVENTH SCHEDULE (Persons dying on or after 1 April 1974 and before the commencement of the Estate Duty (Amendment) Ordinance 1976) Where the principal value of the estate [ss. 3. 5. 14. 16. 17, 23, 24 & 27.1 Estate duty shall be payable at the rate per cent of S $ Exceeds 300,000 and does not exceed 400.000 400.000 500.000 500.000 7 ** ** $50,000 8 " 550.000 600.000 600.000 650.000 10 1- 650.000 700.000 11 700.000 800.000 12 800.000 900.000 13 ས╗ 900,000 1,000.000 14 * 1.000.000 15 i Added, 24 of 1974, s. 5. Amended, 31 of 1976, s. 5) Page 65Page 66
2026-05-04 16:46:07 · Baseline
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64

CAP. 111]

Estate Duty

[1983 Ed.

TENTH SCHEDULE

(Persons dying on or after 1 April 1972 and before 1 April 1974)

[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

S

$

Exceeds 200,000 and does not exceed

300,000

5

300,000

400.000

6

400.000

500.000

7

500,000

$50,000

8

*

$50.000

600.000

*

600.000

650.000

་་

10

650.000

700,000

700,000

800.000

12

800.000

**

900.000

13

900.000

1.000.000

1.000.000

14

14

15

( Added, 27 of 1972, s. 6. Amended, 24 of 1974, s. 4)

ELEVENTH SCHEDULE

(Persons dying on or after 1 April 1974 and before the commencement of the Estate Duty (Amendment) Ordinance 1976)

Where the principal value of the estate

[ss. 3. 5. 14. 16. 17, 23, 24 & 27.1

Estate duty shall be payable

at the rate

per cent of

S

$

Exceeds 300,000 and does not exceed

400.000

400.000

500.000

500.000

7

**

**

$50,000

8

"

550.000

600.000

600.000

650.000

10

1-

650.000

700.000

11

700.000

800.000

12

800.000

900.000

13

ས╗

900,000

1,000.000

14

*

1.000.000

15

i Added, 24 of 1974, s. 5. Amended, 31 of 1976, s. 5)

Page 65Page 66

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