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.
Words and expressions importing the masculine gender include the feminine; and words and expressions in the singular include the plural, and vice versa.