### Estate Duty Ordinance 《遺產稅條例》

20A. Provision concerning refund in respect of persons who die between 15 July 2005 and 11 February 2006
(Amended L.N. 210 of 2005)(1) This section applies to the estate of any person who dies on or after 15 July 2005 and before 11 February 2006.
(2) Where the amount of estate duty paid before 11 February 2006 in respect of the estate of a deceased person exceeds the amount set out in Part 25 of Schedule 1, the Commissioner shall, as soon as practicable, cause to be refunded the excess amount.
(3) Where the amount of a penalty paid under section 14(17) or 42(2) before 11 February 2006 in respect of the estate of a deceased person exceeds the amount of penalty calculated on the basis of Part 25 of Schedule 1, the Commissioner shall, as soon as practicable, cause to be refunded the excess amount.
(4) Where an amount of interest paid under section 12(6) before 11 February 2006 in respect of the estate of a deceased person exceeds the amount of interest calculated on the basis of Part 25 of Schedule 1, the Commissioner shall, as soon as practicable, cause to be refunded the excess amount.
(5) For the avoidance of doubt, an excess amount refunded under subsection (2), (3) or (4) does not carry interest.
(6) A liability that arose before 11 February 2006 to pay, in respect of the estate of a deceased person, any amount of estate duty that exceeds the amount set out in Part 25 of Schedule 1 shall, as from that date, be deemed to be a liability to pay the amount set out in that Part.
(7) A liability that arose before 11 February 2006 to pay, in respect of the estate of a deceased person, any penalty under section 14(17) or 42(2) or interest under section 12(6) calculated on the basis of any amount that exceeds the amount set out in Part 25 of Schedule 1 shall, as from that date, be deemed to be a liability to pay a penalty or interest calculated on the basis of the amount set out in that Part.
(Added 21 of 2005 s. 11. Amended L.N. 210 of 2005)

### Estate Duty Ordinance 《遺產稅條例》

21. Remission in case of successive war deaths
Where the Commissioner is satisfied—
(a) that estate duty has become payable on property passing on a death between 8 December 1941 and 16 September 1945 of a person who—
(i) dies from wounds inflicted, accident occurring or disease contracted, within 3 years before death, on active service against a state then at war with the United Kingdom on land or sea or in the air or on service which in the opinion of the Commissioner is of a warlike nature or involves the same risk as active service and such person was at the time when the wounds were inflicted or when the accident occurred or disease was contracted subject to any naval military or air force discipline; or
(ii) dies from injuries received within 3 years of death and which were in the opinion of the Commissioner caused by operations of war or received during internment or imprisonment in Hong Kong or in any territory controlled at the time of such internment or imprisonment by a sovereign or state then at war with the United Kingdom or dies from any cause which in the opinion of the Commissioner was attributable to such internment or imprisonment; and (Amended 31 of 1990 s. 10; 12 of 1999 s. 3)
(b) that subsequent estate duty has again become payable during the same period on the same property or any part thereof on another such death, being the death of a person to whom that property or that part thereof passed on the earlier death,
then the whole of the estate duty payable on the later death on that property or that part thereof shall be remitted or, if paid, shall be repaid. That property or that part thereof shall not be aggregated with any other property passing on a later death for the purpose of determining the rate of estate duty.
(Added 24 of 1950 Schedule)

### Estate Duty Ordinance 《遺產稅條例》

23. Schedule of property to be annexed to probate
(1) A schedule under the hand of the Commissioner of all the property passing on the death of a deceased person upon which estate duty has been paid or is payable on the death, and of all the property of a deceased person which, being trust property, is exempt from duty on the death shall be annexed to the probate or letters of administration, and any person who, without lawful authority or reasonable excuse, in any way deals with any estate of the deceased or any property held by the deceased in trust, which is not set out in such schedule, shall be liable to a penalty at level 3, or to a penalty equal to 3 times the amount of the estate duty at the rate set out in the applicable Part of Schedule 1 to this Ordinance payable upon the estate so dealt with, at the election of the Commissioner: (Amended L.N. 338 of 1995; 27 of 1996 s. 10)
Provided that the disclosure of any trust relating to property in any such schedule shall not constitute notice of the trust as against any purchaser or mortgagee for valuable consideration.
(1A) The reference in subsection (1) to the rate set out in the applicable Part of Schedule 1 shall, in relation to the estate of a person who dies on or after 15 July 2005 and before 11 February 2006, be construed as a reference to the rate set out in Part 24 of Schedule 1. (Added 21 of 2005 s. 13. Amended L.N. 210 of 2005)
(2) Whenever a further affidavit is delivered, the probate or letters of administration in respect of which such affidavit is delivered shall be lodged with the Commissioner who shall insert in the schedule particulars of the additional property set out in the said affidavit.
(3) Where the Commissioner has granted exemption to an executor under section 14A(1)—
(a) there shall be annexed to the probate or letters of administration the certificate of exemption issued to the executor under section 14A(2); and
(b) the penalties referred to in subsection (1) of this section shall apply to any person who, without lawful authority or reasonable excuse, in any way deals with any property—
(i) belonging to a deceased; or
(ii) held by a deceased in trust for another person,
which was not disclosed to the Commissioner under section 14A(1). (Added 21 of 1972 s. 6)