Introduction
The Revenue (Abolition of Estate Duty) Ordinance 2005 came into effect on 11 February 2006. The Ordinance, among other things, provides for a system that empowers the Secretary for Home and Youth Affairs to facilitate the management of the estate of a person who died on or after 11 February 2006 before the application for summary administration, a grant of representation or sealing of a foreign grant (i.e. a grant issued by a foreign court of probate) in respect of such an estate. The system also aims to safeguard the legitimate interest of the beneficiaries in the estate.
Note:
Words and expressions importing the masculine gender include the feminine; and words and expressions in the singular include the plural, and vice versa.
_HAD_(190x132).png)
