- (a) estate duty is not payable under the Estate Duty Ordinance (Cap. 111) on the deceased’s interest in registered land or the registered long term lease concerned; or
- (b) where such estate duty is payable on such interest—
- (i) the estate duty has been paid in accordance with the provisions of that Ordinance; or
- (ii) the payment of the estate duty has been secured to the satisfaction of the Commissioner under section 15 of the Estate Duty Ordinance (Cap. 111).
64. Transmission on death of sole owner or tenant in common
(1) Where a sole owner or tenant in common of registered land or a registered charge dies, or a sole lessee of or one of 2 or more lessees holding as tenants in common of a registered long term lease dies, his personal representative shall, on the presentation to the Registrar of the grant concerned, be entitled to be registered as the owner of the land or charge, or as the lessee of the lease, in the place of the deceased, with the addition after the personal representative’s English name of the words “as executor of the will of ............. deceased” or “as administrator of the estate of ............. deceased”, as the case may be, and after the personal representative’s Chinese name of the words “作為死者.......的遺囑執行人” or “作為死者.......的遺產管理人”, as the case may be.
(2) Where a sole owner or tenant in common of registered land or a registered charge dies, or a sole lessee of or one of 2 or more lessees holding as tenants in common of a registered long term lease dies, the Registrar may, on the presentation to him of the grant concerned by the personal representative of the deceased owner or lessee, and without requiring the personal representative to be registered in accordance with subsection (1), register—
- (a) a transfer of the land, charge or lease by the personal representative; or
- (b) a discharge of the charge by the personal representative.
(3) Where under section 17 of the New Territories Ordinance (Cap. 97) as read with section 12 of the New Territories Land (Exemption) Ordinance (Cap. 452) any registered land is vested in any person as a successor, that person shall, on the presentation to the Registrar of evidence which satisfies the Registrar that the land has so vested, be entitled to be registered as the owner of the land in place of the deceased person concerned.
(4) In this section, “grant” (授予承辦證明) means—
- (a) the grant of the probate of the will;
- (b) the grant of letters of administration of the estate; or
