PRESCRIPTION OF FORMS UNDER SECTION 28

PRESCRIPTION OF FORMS UNDER SECTION 28

PRESCRIPTION OF FORMS UNDER SECTION 28.

[26th February, 1932.1

Pursuant to section 28 of the Estate Duty Ordinance and in
conjunction with section 14(12) and section 3 of that Ordinance,
the Governor in Council has prescribed the forms set out below as
being respectively the Form of Certificate of Assessment and the
Form of Corrective Affidavit.

I.R. Form E.D. 3

INLAND REVENUE DEPARTMENT,
ESTATE DUTY OFFICE,
3rd floor, Club Lusitano Building,
Ice House Street,
Hong Kong.

NO . ........................

Hong Kong . ...........................

CERTUTCATE OF ASSESSMENT.

Estate Duty Ordinance, Cap. 111.

GENTLEMEN,

................................................ deceased.

In accordance with Section 14(12) of Cap. I l l, I have now assessed the
value of the above estate at $ ... or under
$ ...............and shall, on payment of the sum set out
below, deliver to you or your authorized representative try certificate of
receipt of Estate Duty for presentation to the Probate Registrar.






NOTE:-Interest has been calculated to the date of this memorandum only, and is accruing at
the rate of 5 a day, but provided payment is made within one week
no recalculation will be required. After the lapse of one week the Commissioner may
take such steps as may be necessary to recover duty and full accrued interest without
further notice.

Cheques, Drafts and Cashier's Orders should be made payable to 'Hong Kong
Government- and crossed. They should not be made payable to any individual officer.

MESSRS . ..........................................

I.R. Form E.D. 11

CORRECTIVE AFFIDAVIT.

F,state Duty Ordinance, Cap. Ill, Section 3.

For use where the affidavit for the Commissioner or the account is to
be corrected.

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 should
be included .............................................................................................. deceased.
(2) Insert (2)
'I' or 'we' and
name, address .
and descrip-
tion of each
person who
joins in affi- make oath (do solemnly and sincerely affirm) and say as follows --
davit or
affirmation.
1. This deceased died on .............................................
(3) Affidavit..............2. An (3) was delivered
for Commis-
sioner or............by on
Account.
3. It has now been discovered in the circumstances
stated overleaf that that (3) ................................................
..................... requires correction.

4. The Statement I annexed hereto is a true and accurate
statement of such necessary correction.

(4) Where 5. (4)
allowance is
claimed for
debts not
previously....................... ..............................................................
deducted the
appropriate.......................................................................................
paragraph as
required on an .......................................................................................
original affi-
davit should
be inserted
here, i.e., para . ................... ...................................................................
6 and 7 of
E.D. 1.

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





6. Save as appears in and by this affidavit and the (3)

......................... --- which has been already delivered

no property chargeable with Estate Duty passed or is deemed

to have passed, so far as ........... know or believe,
on the death of the deceased.

(5) Strike 7. It now appears that in the circumstances stated
out to meet
the facts.
When correc- overleaf (5) too little or too much estate duty has been paid,
tions do not
afl`ect values all of which is submitted to the Commissioner of Estate Duty
strike out this
paragraph. in order that (5) the deficient duty, with interest thereon may
be accepted (or) that the overpaid duty may be returned

to ........................................ whose receipt shall be a

sufficient discharge.

All of which is true to the best of my knowl

(6) Insert (6)
appropriate
form of jurat.

Sworn/affirmed at ....................................

.................1 --------- Hong Kong
this ............day of .... 19 1

the same having been duly interpreted to the
deponent or affirmant in ..............................
dialect of the .............................................
language by .............................................

Sworn Interpreter

Before me,

A Commissioner, etc.





STATEMENT OF CORRECTIONS.



STATEMENT OF THE CIRCUMSTANCES NECESSITATING
THE SEVERAL CORRECTIONS.


Name of Solicitor (if any) .........................................................
If communications are to be sent to the Solicitor, the executor should sign
here.
L.N. 158/67. 27 of 1968, s. 2(2).

L.N. 158/67. 27 of 1968, s. 2(2).

https://oelawhk.lib.hku.hk/items/show/2494

1964

v8

111

4