Estate Duty Ordinance (original) (raw)

Property Value
dbo:abstract 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. (en)
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dbp:1stReading 1932-01-28 (xsd:date)
dbp:2ndReading 1932-02-11 (xsd:date)
dbp:3rdReading 1932-02-25 (xsd:date)
dbp:enactedBy dbr:Legislative_Council_of_Hong_Kong
dbp:introducedBy dbr:C._G._Alabaster dbr:Attorney_General_of_Hong_Kong
dbp:legislature dbr:Legislative_Council_of_Hong_Kong
dbp:longTitle An Ordinance to amend and consolidate the law relating to estate duty. (en)
dbp:shortTitle Estate Duty Ordinance (en)
dbp:status Current (en)
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dcterms:subject dbc:1932_in_law dbc:Taxation_in_Hong_Kong dbc:Hong_Kong_legislation dbc:Tax_legislation dbc:Inheritance_tax
gold:hypernym dbr:Ordinances
rdfs:comment 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. (en)
rdfs:label Estate Duty Ordinance (en)
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