1964_ESTATE_DUTY_ORDINANCE — Page 66

HK Historical Laws 香港歷史法例 All AI Reviewed

1983 Ed.]

Estate Duty

(CAP. 111

65

TWELFTH SCHEDULE

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

(Persons dying on or after the commencement of the Estate Duty (Amendment) Ordinance 1976 and before the commencement of the Estate Duty (Amendment) Ordinance 1977)

Where the principal value of the estate

Estate duty shall be payable

at the rate per cent of

$ Exceeds300,000 and does not exceed400,000 400,000 500,000 500,000$50,000 550,000 550,000600,000 600,000650,000 650,000700,000 700,000800,000 800,000900,000 900,0001,000,000 1,000,000 1,500,000 1,500,0002,000,000 2,000,000 3,000,000 3,000,000 6 7 8 9 10 11 12 13 14 14 15 16 17 18

(1 Added, 31 of 1976, s. 6. Amended, 31 of 1977, s. 5)

THIRTEENTH SCHEDULE

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

(Persons dying on or after the commencement of the Estate Duty (Amendment) Ordinance 1977 and before the commencement of the Estate Duty (Amendment) Ordinance 1980)

Where the principal value of the estate

Estate duty shall be payable

at the rate per cent of

$ Exceeds400,000 and does not exceed500,000 500,000550,000 550,000600,000 600,000650,000 650,000700,000 700,000800,000 800,000900,000 900,0001,000,000 1,000,0001,500,000 1,500,0002,000,000 2,000,0003,000,000 3,000,000 7 8 9 10 11 12 13 14 15 16 17 18

(Added, 31 of 1977, s. 6. Amended, 33 of 1980, s. 4)

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2026-05-04 16:46:24 · NVIDIA / meta/llama-4-maverick-17b-128e-instruct
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1983 Ed.] Estate Duty (CAP. 111 65 TWELFTH SCHEDULE [ss. 3, 5, 14, 16, 17, 23, 24 & 27.] (Persons dying on or after the commencement of the Estate Duty (Amendment) Ordinance 1976 and before the commencement of the Estate Duty (Amendment) Ordinance 1977) Where the principal value of the estate Estate duty shall be payable at the rate per cent of $ Exceeds300,000 and does not exceed400,000 400,000 500,000 500,000$50,000 550,000 550,000600,000 600,000650,000 650,000700,000 700,000800,000 800,000900,000 900,0001,000,000 1,000,000 1,500,000 1,500,0002,000,000 2,000,000 3,000,000 3,000,000 6 7 8 9 10 11 12 13 14 14 15 16 17 18 (1 Added, 31 of 1976, s. 6. Amended, 31 of 1977, s. 5) THIRTEENTH SCHEDULE [ss. 3, 5, 14, 16, 17, 23, 24 & 27.] (Persons dying on or after the commencement of the Estate Duty (Amendment) Ordinance 1977 and before the commencement of the Estate Duty (Amendment) Ordinance 1980) Where the principal value of the estate Estate duty shall be payable at the rate per cent of $ Exceeds400,000 and does not exceed500,000 500,000550,000 550,000600,000 600,000650,000 650,000700,000 700,000800,000 800,000900,000 900,0001,000,000 1,000,0001,500,000 1,500,0002,000,000 2,000,0003,000,000 3,000,000 7 8 9 10 11 12 13 14 15 16 17 18 (Added, 31 of 1977, s. 6. Amended, 33 of 1980, s. 4)
Baseline (Original)
1983 Ed.] Estate Duty (CAP. 111 65 TWELFTH SCHEDULE [ss. 3. 5. 14. 16. 17, 23, 24 & 27.) (Persons dying on or after the commencement of the Estate Duty (Amendment) Ordinance 1976 and before the commencement of the Estate Duty (Amendment) Ordinance 1977) Where the principal value of the estate Estate duty shall be payable at the rate per cent of F $ Exceeds 300,000 and does not exceed 400.000 6 400.000 11 ** 500.000 7 带啼 ** 500,000 $50.000 8 ** ** 550,000 600.000 9 41 600,000 650.000 ** 44 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 脊官 14 1,500.000 15 1,500,000 2.000.000 16 2,000,000 ** 3,000,000 3.000.000 17 18 1 Added, 31 of 1976, s. 6. Amended. 31 of 1977, s. 5) THIRTEENTH SCHEDULE [ss. 3. 5. 14, 16, 17. 23. 24 & 27.] (Persons dying on or after the commencement of the Estate Duty (Amendment) Ordinance 1977 and before the commencement of the Estate Duty (Amendment) Ordinance (980) Where the principal value of the estate Estate duty shall be payable at the rate per cent of $ $ Exceeds 400,000 and does not exceed 500.000 7 500.000 550,000 ** 翱蜂 550.000 8 600,000 9 600,000 650.000 10 * 1 ** 650,000 700,000 11 } 700,000 800.000 12 800,000 900.000 13 900,000 1,000,000 14 ** 1,000,000 1,500,000 15 1.500.000 2,000,000 16 2,000,000 3.000.000 17 3,000,000 18 ( Added, 31 of 1977, s. 6. Amended, 33 of 1980, s. 4)
2026-05-04 16:46:24 · Baseline
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1983 Ed.]

Estate Duty

(CAP. 111

65

TWELFTH SCHEDULE

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

(Persons dying on or after the commencement of the Estate Duty (Amendment) Ordinance 1976 and before the commencement of the Estate Duty (Amendment) Ordinance 1977)

Where the principal value of the estate

Estate duty shall be payable

at the rate per cent of

F

$

Exceeds 300,000 and does not exceed

400.000

6

400.000

11

**

500.000

7

带啼

**

500,000

$50.000

8

**

**

550,000

600.000

9

41

600,000

650.000

**

44

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

脊官

14

1,500.000

15

1,500,000

2.000.000

16

2,000,000

**

3,000,000

3.000.000

17

18

1 Added, 31 of 1976, s. 6. Amended. 31 of 1977, s. 5)

THIRTEENTH SCHEDULE

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

(Persons dying on or after the commencement of the Estate Duty (Amendment) Ordinance 1977 and before the commencement of the Estate Duty (Amendment) Ordinance (980)

Where the principal value of the estate

Estate duty shall be payable

at the rate

per cent of

$

$

Exceeds 400,000 and does not exceed

500.000

7

500.000 550,000

**

翱蜂

550.000

8

600,000

9

600,000

650.000

10

*

1

**

650,000

700,000

11

}

700,000

800.000

12

800,000

900.000

13

900,000

1,000,000

14

**

1,000,000

1,500,000

15

1.500.000

2,000,000

16

2,000,000

3.000.000

17

3,000,000

18

( Added, 31 of 1977, s. 6. Amended, 33 of 1980, s. 4)

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