ESTATE DUTY (FORMS) NOTICE

ESTATE DUTY (FORMS) NOTICE

ESTATE DUTY (FORMS) NOTICE.

(Cap. 111, section 3(1)).

[1st January, 1971.]

1. This notice may be cited as the Estate Duty (Forms)
Notice, and shall come into operation on the 1st day of January
1971.

2. (1) Form 1 in the Schedule shall be the form of Affidavit
for the Commissioner.

(2) Form 2 in the Schedule shall be the form of Account for
the Commissioner.

SCI1EDULE. [para. 2.]
FORM 1. I.R.E.D. 1

AFFIDAVIT FOR TBE CONIMISSIONER.

(Estate Duty Ordinance, Cap. 111, Section 3).

For use to disclose all property passing on the death (whether it devolves
on the personal representative or not) and property of which the deceased was
a trustee for another person.

Chinese characters should be given (in addition to the romanized equivalent)
in the case of all Chinese names.

(1) All In the Estate of (1)
aliases should
be included . ....................................................................................
(2) Insert deceased of (2)
late address
and ......... .............................................................................
occupation.
1*
(3) Name,-(3)
address and We
occupation .......................................................................................
(or status if
a woman) to.......................................................................................
he stated.
make oath (do solemnly and sincerely ~) and say as follows:-

(4) Probate, 1. desire to obtain a grant* of (4)
letters of resealing of grant
administra ........................................................................................
tion etc. as
the case may of the above named deceased who died on ..............................
be. If
resealing of a......aged at
grant is being
applied for,
add the Court
making the
original grant
and the date
on which it
was made.
Delete whichever is inapplicable.





2. 1 am* applying for the grant in 21Y1 capacity of
We are our
(5) Executor, (5)
attorney
for executor,
the person 3.The Statement 'X' hereto annexed is a true and com
entitled toplete statement of (i) the names, ages and relationship to the
administra-
tion, guardian deceased of all persons surviving the deceased who, under the
etc. intestacy or partial intestacy, are entitled in distribution to the
estate, (ii) the names and addresses of the personal representatives
of all such as have since died and the dates of such deaths,
(iii) the names, ages, dates of death and the names and addresses
of their personal representatives of all persons being beneficiaries
under the will of the deceased who either survived the deceased
and have since died or predeceased the deceased in such circum-
stances that their benefits under the will did not lapse on their
deaths.
4. The Statement 'Y' hereto annexed is a true and com-
plete statement; as regards Part 1 thereof, of all the names including
'tong' or family names in which the deceased personally owned
property in this Colony and of the circumstances in which he/she*
came by and the purposes for which he/she* used those names,
and as regards Part 11 thereof, of all the names including 'tong'
or family names (other than those falling under Part 1) by virtue
of which he/she* was entitled on the date of death to any share or intereset
(whether in possessin or expectancy) in any property in the Colony, and of the name
and relationship, if any, to the deceased of the person entitled (whether as owner, trustee,
manager or otherwise) to use such name, and of the property held in such name
and the extent of the deceased's interest therein.

To the best of my/our* knowledge and beleif the deceased held no other property in the Colony
nor had any interest in any property in the Colony under any other 'tong' or family name or
under any other name whatsoever.

5.Each of the annexed Accounts shows true particulars
and values of all the property described in the headings to that
Account and the Accounts include, so far as I/we* after diligent
search have been able to ascertain, all property of the deceased
passing or deemed to pass on the death of the deceased and all
the property held by the deceased as trustee only and not bene-
ficially.
6.The Part 1 of the Schedule 1 to Account 1, and Schedule
2 to Account 2, contain true and particular lists of the debts due
and 0 1m the deceased at the time of his death contracted in the Colony
to persons resident therein or charged on property situate within the Colony,
together with names and address of the several persons to whom they are
respectively due and the descriptions and amounts of such debts.

The Part II of the Schedule 1 to Account 1 contains a true
account of the funeral expenses of the deceased.

7. Each of the Schedules of deductions to the Accounts
contains true and correct particulars of the debts, incumbrances
and liabilities described in that Schedule. I/We* know of no
facts which prevent such debts, incumbrances and liabilities from
being allowable by law in determining the value upon which estate
duty is payable.


8. 1/We* have made the fullest possible inquiries but have
not been able to ascertain the precise amount or value of the
property referred to in Exhibit to Account

Delete whichever is inapplicable.





So far as the amount and value can now be estimated, they are
stated in Account . IlWe* undertake, as
soon as the amount and value are fully ascertained, to bring in a
full account thereof, and to pay both the additional duty for
which I/we* may be liable, and any further duty, payable by
reason thereof, for which I/we* may be liable on other property
mentioned in this Affidavit.

9. Save as disclosed in the replies set forth to the questions
on Pages 4, 5 and 6 hereof, the deceased did not, within three
years of his death, make any gifts of money or other property to
any person whomsoever nor any disposition whatsoever in favour
of a relative.

10. Save as disclosed in the replies set forth to the questions
on Pages 4, 5 and 6 hereof, the deceased did not, at any time,
make any gifts of money or other property to any person whom-
soever accompanied by a reservation of interest or benefit to
himself, nor any disposition whatsoever in favour of a relative
accompanied by such a reservation.

11. Save as disclosed in the replies set forth to the questions
on Pages 4, 5 and 6 hereof and Accounts 1, 2 and 3, there is no
property in Hong Kong (under any title whatsoever) in respect
of which estate duty is chargeable on the death of the deceased.

12. The replies set forth to the questions numbered 1 to 10
on Pages 4, 5 and 6 hereof are true and correct.

ALL OF WHICH IS TRUE TO THE BEST OF MY/OUR*
KNOWLEDGE AND BELIEF.






QUESTIONAIRE





QUESTIONAIRE,-Continued







ACCOUNT1.

Property situate in the Colony which devolves on the personal representative
of the deceased.

Notes.

(i) In every case where there is insufficient space a separate statement
should be annexed and referred to, the totals being inserted here.

(ii) In every appropriate case interest, dividends, rent or profits accrued
to date of death must be separately inserted in the column provided.

(iii) In every case where there is no property the word NONE must be
inserted against each item concemed.

(iv) In every case where a professional valuation has been made the valua-
tion report should be annexed and referred to.

(v) The instructions in the margin applicable to particular items must
be complied with and in addition any other relevant information to
assist identification must be supplied.

(vi) All property, however trivial in value, must be included as the rate of
duty may be affected.

CLASS OF PROPERTY.






ACCOUNT 1,-Contineted



ACCOUNT1-Continued






ACCOUNT 1,-Continued


SCHEDULE 1.


Part I

An account of debts due and owing from the deceased contracte in the Colony
to persons resident therein or charged on property situate in Colony.


Part II
Account of the funeral expenses of the deceased




ACCOUNT 2.

BENEFICIAL INTERESTS IN PROPERTY VESTED IN THE
DECEASED AND OTHER PERSONS JOINTLY passing or accruing by
survivorship on the death of the deceased (see section 14(7A) of Cap. 111).






ACCOUNT 3.

REMAINDER OF THE PROPERTY IN THE COLONY IN RESPECT
OF WHICH ESTATE DUTY IS PAYABLE ON THE
DEATH OF THE DECEASED.

(Questionaire para. 1).






ACCOUNT 3,-Continued






STATEMENT 'X'

(i) Persons entitled in distribution under the intestacy or partial intestacy.


(ii) Personal representatives of such of the above as have died since the
death of the deceased.



(iii) Beneficiaries under the will who survived deceased and have since died
or who predeceased him/her but did not thereby lose their benefits.






STATEMENT 'Y'

Part 1.

Name (including 'tong' or family names) in which the deceased personally
held property in the Colony


Part II.

Name (including 'tong' or family names) other than those failing under
Part 1, by virtue of which the deceased had an interest in property in the Colony






SUMMARY OF AFFIDAVIT


Name of Solicitor (if any) ...............................................................
If communications are to be sent to the Solicitor, the executor shall sign here.

......................





FORM 2. I.R.E.D. 12

ACCOUNT FOR THE COMM8SIONER.

(Estate Duty Ordinance, Cap. 111, section 3).

For use where there is property passing on the death for which any person
other than the executor is accountable.

Note:-The Chinese characters should be given (in addition to any
romanized equivalent) in the case of all Chinese names.

(1) All IN THE ESTATE OF (1)
aliases must
be shown in of (2)
addition to
the name..........................1 deceased.
(2) Insert.IlWe* (3) ............. .
address, .... ...
occupation or
personal..................... .................................................................
description.
(3) Insert ........... 1
the name,
address, ...................................................................................
description of make oath/do solemnly and sincerely affirm* and say as follows:-
each person
who joins in
the affidavit
or affirmation.

(4) Here 1. 11We* (4)............................................................
state the
capacity in .......................................................................................
which the
deponent(s) .......................................................................................
is/are
tendering and as such 1 am/we are* accountable for the duty in respect of
duty, e.g.
donee of a certain of the property passing on the death of the abovenamed
gift, surviving
joint tenant,................................................... deceased who died on
trustee
guardian, etc.........aged at (5)
(5) State
place of death.

2. The Statement 1 hereto annexed is a true and accurate
statement of the particulars and value of the property for which
1 am/we are* accountable.

3. The Statement 2 hereto annexed is a true and accurate
statement of the particulars and value, so far as 1 am/we are*
aware, of all the property passing at the death for which 1 am/we
are* not accountable.

(6) (a) and 4. (6) (a) An affidavitlaffirmation* for the Commissioner
(b) are
alternative. has been delivered on
Strike out
that which isin respect of the estate of the deceased.
not applicable.
(b) So far as 1 am/we are* aware no affidavit/
affirmation* for the Commissioner has been delivered by the
executor to the estate.







*Delete as necessary.





All of which is true to the best of my/our* knowledg

Affirmed at ....................................
Sworn
Hong Kong, this .day
of ....19 , the same

having been duly interpreted to the
deponent/affirmant in Before me,
dialect of the Chinese language by
(Name)
........................... Sworn Interpreter.

(Signature)
A Commissioner, c

Affirmed
Sworn at ....................................

Hong Kong, this .... -- day

of ....19 , the same

having been duly interpreted to the
deponent/affirmant in Before me,
dialect of the Chinese language by
(Name)
........................... Sworn Interpreter.

(Signature)

A Commissioner, etc.

Affirmed
Sworn at ....................................

Rong Kong, this .day
of ....19 , the same

having been duly interpreted to the
deponentlaffirmant in Before me,
dialect of the Chinese language by
(Name)
........................... Sworn Interpreter.

(Signature)

A Commissioner etc.







STATEMENT 1.

Property passing on the death for which the person(s) making the
affidavit/ affirmation* is/are* accountable.



STATEMENT 2.

Other property of the deceased known to exist but for which the person(s)
making the affidavit/affirmation* is/are* not accountable.

Note.

If the executor has delivered or is about to deliver an affidavit for the
Commissioner it is sufficient to say so here.


Name of Solicitor (if any) .....................................................................
If communications are to be sent to the Solicitor, the deponent(s) must sign here.

* Strike out the alternative which does not apply.





RECEIPT FOR DUTY AND INTEREST

Received this ..................day of 19
the sum of $ ..for estate duty and interest thereon.

(Signature)-

.....................
Deputy Commissioner of Estate Duty.
L.N. 108/70. L.N. 113/70. Citation and commencement. L.N. 113/70. Forms. Schedule, Form 1. Schedule, Form 2. L.N. 113/70. (Page 1) (Page 2) (Page 3) (Page 4) (Page 5) (Page 6) (Page 7) (Page 8) (Page 9) (Page 10) (Page 11) (Page 12) (Page 13) (Page 14) (Page 15) (Page 16) (Page 17) (Page 18) (Page 1) (Page 2) (Page 3) (Page 4) (Page 5)

L.N. 108/70. L.N. 113/70. Citation and commencement. L.N. 113/70. Forms. Schedule, Form 1. Schedule, Form 2. L.N. 113/70. (Page 1) (Page 2) (Page 3) (Page 4) (Page 5) (Page 6) (Page 7) (Page 8) (Page 9) (Page 10) (Page 11) (Page 12) (Page 13) (Page 14) (Page 15) (Page 16) (Page 17) (Page 18) (Page 1) (Page 2) (Page 3) (Page 4) (Page 5)

https://oelawhk.lib.hku.hk/items/show/2493

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