Hong Kong Ordinances

ESTATE DUTY ORDINANCE

- CHAPTER 111

TABLE OF PROVISIONS

           Long Title

   1.      Short title
   2.      Application
   3.      Interpretation
   3A.     Exercise of powers and duties
   4.      Appointment as commissioner for oaths
   5.      Estate duty
   6.      What property is deemed to pass on death
   7.      Dispositions in favour of relatives
   7A.     Presumption of simultaneous death
   8.      Exemptions
   9.      Accretions to gifts inter vivos
   10.     Exceptions for transactions for money consideration, property situate
           outside Hong Kong, shares on local registers and certain land in
           the New Territories
   10A.    Exceptions for matrimonial home
   11.     Aggregation of property
   12.     Payment of estate duty
   13.     Value of property; allowance for debts and funeral expenses
   14.     Recovery of estate duty, etc.
   14A.    Exemption of executors of small estates
   15.     Probate not to be issued until estate duty paid
   16.     Increase of estate duty when delay in lodging affidavit
   17.     Duty of executor as to unregistered shares
   18.     Charge of estate duty on property
   19.     Apportionment of estate duty
   20.     Remission and refund of estate duty on certain grounds
   20A.    Provision concerning refund in respect of persons who die between 15
           July 2005 and 11 February 2006
   21.     Remission in case of successive war deaths
   22.     Appeal to Court of First Instance
   23.     Schedule of property to be annexed to probate
   24.     Penalties for intermeddling
   25.     Notification of interest of deceased person in bank or business
           undertaking
   26.     Executor's accounts
   27.     Power to reduce penalty and duty
   28.     Power to make rules, etc.
   29.     Presumption as to shares standing in the name of the deceased
   30.     Relief in the case of certain settlements
   31.     Relief in respect of quick succession where property consists of
           leasehold property or a business
   32.     Reduction of full amount of duty where the margin above the limit
           of value is small
   33.     Relief in the case of certain interests which do not fall into
           possession
   34.     Controlled companies
   35.     Charge on assets of controlled companies
   36.     Benefits from company to deceased
   37.     Surrender of benefits
   38.     Determination of net profits of company
   39.     Allowances in the valuation of assets
   40.     Limitation on charge
   41.     Limitation of exceptions
   42.     Duty to give information on death
   43.     Collection and incidence of duty
   44.     Value of shares and debentures of controlled companies
   45.     Limitation on dispositions through a controlled company in favour of
           relatives
           SCHEDULE 1
           SCHEDULE 2


[ Note: This table has been automatically generated and may be incomplete. ]