Hong Kong Ordinances

INHERITANCE (PROVISION FOR FAMILY AND DEPENDANTS) ORDINANCE - SECT 10

Property treated as part of "net estate"

PART III

PROPERTY AVAILABLE FOR FINANCIAL PROVISION

Where any sum of money or other property is received by any person as a
donatio mortis causa made by a deceased person, that sum of money, after
deducting therefrom any estate duty payable thereon, or that other property,
to the extent of the value thereof at the date of the death of the deceased
after deducting therefrom any estate duty so payable, shall, to such extent as
appears to the court to be just in all the circumstances of the case, be
treated for the purposes of this Ordinance as part of the net estate of the
deceased, but this section shall not render any person liable for having paid
that sum or transferred that other property in order to give effect to that
donatio mortis causa. (Enacted 1995) [cf. 1975 c. 63 s. 8 U.K.]