| 词条 | Estate Duty Ordinance |
| 释义 |
|short_title = Estate Duty Ordinance |legislature = Legislative Council of Hong Kong |image = Hong Kong SAR Regional Emblem.svg |imagesize = |imagealt = |caption = |long_title = An Ordinance to amend and consolidate the law relating to estate duty. |citation = {{Cite Hong Kong ordinance|111}} |territorial_extent = |enacted_by = Legislative Council of Hong Kong |date_enacted = |date_passed = |date_passed2 = |date_assented = |royal_assent = |date_signed = |date_commenced = |date_of_expiry = |date_repealed = |introduced_by = Attorney General C. G. Alabaster |bill = |bill_citation = |bill_date = |1st_reading = 28 January 1932 |2nd_reading = 11 February 1932 |3rd_reading = 25 February 1932 |conf_committee_passed = |date_conf_committee = |white_paper = |committee_report = |amendments = |repeals = |related_legislation = |summary = |keywords = |status = Current }} The Estate Duty Ordinance is one of Hong Kong ordinances. It regulates the HK estate duty which was a tax imposed on capital asset - the net value of property situated in Hong Kong at the date of the taxpayer's death. It is chargeable irrespective of whether the deceased was a resident of Hong Kong. Most commonly used sectionsCap 111 EDO Section.2 Application
Cap 111 EDO Section.3 Interpretation
Cap 111 EDO Section.5 Estate duty Cap 111 EDO Section.6 What property is deemed to pass on death Cap 111 EDO Section.10 Exceptions for transactions with money consideration, non-HK property, stocks & certain land in the N.T. HK. Cap 111 EDO Section.10A Exceptions for matrimonial home Cap 111 EDO Section.12 Payment of estate duty Cap 111 EDO Section.13 Value of property; allowance for debts and funeral expenses Cap 111 EDO Section.16 Increase of estate duty when delay in lodging affidavit Cap 111 EDO Section.18 Charge of estate duty on property Cap 111 EDO Section.22 Appeal to Court of First Instance Cap 111 EDO Section.31 Relief in respect of quick succession where property consists of leasehold property or a business Cap 111 EDO Section.34 Controlled companies Cap 111 EDO Section.35 Charge on assets of controlled companies Cap 111 EDO Section.44 Value of shares and debentures of controlled companies Cap 111 EDO Section.45 Limitation on dispositions through a controlled company in favour of relatives Cap 111 Sched 1 Table of Estate duty rates to be payable Reference links
5 : Taxation in Hong Kong|Hong Kong legislation|Inheritance tax|Tax legislation|1932 in law |
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