凡署長信納─
Where the Commissioner is satisfied-
(i) 去世前3年內，在陸地、海上或空中服役抗敵時，或在執行署長認 為屬於戰事性質或危險性與服役相同的職務時受傷、發生意外或患染疾病 ，以致死亡；而該人在受傷、發生意外或患染疾病時，受海軍、陸軍或空 軍任何紀律所約束；或
" (i) dies from wounds inflicted, accident occurring or disease contracted, within 3 years before death, on active service against the enemy 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) 因去世前3年內所受損傷以致死亡，而署長認為該損傷乃因戰事 所致，或該人在被拘留或監禁於香港時，或被拘留或監禁於當時與英皇交 戰的君主或國家所控制的任何地方時遭受損傷，或署長認為該人去世，是 因有關拘留或監禁所致；及 (由1990年第31號第10條修訂)
(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 His Majesty 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)
(b) 他人亦在上述情況下去世，而上述財產或部分財產就上述較早的 死亡而轉移給他，以致在同一期間內，就同一財產或其部分須再次繳付遺 產稅，
" (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, "
則因該較後的死亡而就該財產或其部分繳付的遺產稅須全數減免，如 已繳付，則須全數退還。
" 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. "
該財產或其部分，無須與就以後的任何死亡所轉 移的任何其他財產合計，以釐定遺產稅率。
" 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. "
(1) 任何人因署長根據第14(12)條決定或署長根據第14(15)條評定須 繳付的遺產稅款額而感到受屈，不論其受屈的理由是關乎─
(1) Any person who is aggrieved by a decision of the Commissioner under section 14(12) or by an assessment of the Commissioner under section 14(15) as to the amount of estate duty payable and whether he is aggrieved on the ground of-
(b) 任何財產的估值；或
(b) the valuation of any property; or
(c) 徵收稅款的稅率，
" (c) the rate of duty charged, "
則除第(1A)款另有規定外，可按以下所述，繳付或保證繳付署長申索 的稅款或該人當時須繳付的部分稅款後，於該決定或評定的通知日期起計 3個月內，向原訟法庭提出上訴，而原訟法庭須裁定該人是否須對稅款負 責，或須繳付的稅款的款額；如裁定的稅款較已付署長的為少，或裁定無 須繳稅，則多付之數須予退還。
" may, subject to subsection (1A), on payment of or giving security for as hereinafter mentioned, the duty claimed by the Commissioner or such portion of it as is then payable by him, appeal to the Court of First Instance within 3 months from the date of notification of the decision or assessment and his accountability or the amount of duty payable shall be determined by the Court of First Instance and if the duty is less than that paid to the Commissioner or if no duty is payable the excess shall be repaid. (Replaced 29 of 1970 s. 5.
Amended 25 of 1998 s. 2) "
(由1970年第29號第5條代替。
" may, subject to subsection (1A), on payment of or giving security for as hereinafter mentioned, the duty claimed by the Commissioner or such portion of it as is then payable by him, appeal to the Court of First Instance within 3 months from the date of notification of the decision or assessment and his accountability or the amount of duty payable shall be determined by the Court of First Instance and if the duty is less than that paid to the Commissioner or if no duty is payable the excess shall be repaid. (Replaced 29 of 1970 s. 5.
Amended 25 of 1998 s. 2) "
由1998年 第25號第2條修訂)
" may, subject to subsection (1A), on payment of or giving security for as hereinafter mentioned, the duty claimed by the Commissioner or such portion of it as is then payable by him, appeal to the Court of First Instance within 3 months from the date of notification of the decision or assessment and his accountability or the amount of duty payable shall be determined by the Court of First Instance and if the duty is less than that paid to the Commissioner or if no duty is payable the excess shall be repaid. (Replaced 29 of 1970 s. 5.
Amended 25 of 1998 s. 2) "
(1A) 署長凡信納某人擬根據第(1)款提出上訴，可批准延期繳付他申 索的稅款，所延長的期間及延繳程度以及規限的條件均按署長認為適當而 定，但該人須繳付署長認為適當而年率不超逾百分之八的利息(如須繳付) 。 (由1970年第29號第5條增補)
" (1A) The Commissioner may, where satisfied that a person proposes to appeal under subsection (1), allow payment of the duty claimed by him to be postponed for such period, to such extent and on payment of such interest (if any) not exceeding 8 per centum per annum and on such terms as the Commissioner may think fit. (Added 29 of 1970 s. 5) "
(1B) 凡引起爭議的財產價值，據署長所指稱不超逾$200000者，則根 據本條提出的上訴須在區域法院進行。
(1B) Where the value of the property as alleged by the Commissioner in respect of which the dispute arises does not exceed $200000 the appeal under this section shall be to the District Court. (Added 29 of 1970 s. 5.
Amended 79 of 1981 s. 2)
(由1970年第29號第5條增補。
(1B) Where the value of the property as alleged by the Commissioner in respect of which the dispute arises does not exceed $200000 the appeal under this section shall be to the District Court. (Added 29 of 1970 s. 5.
Amended 79 of 1981 s. 2)
由 1981年第79號第2條修訂；由1998年第25號第2條修訂)
(1B) Where the value of the property as alleged by the Commissioner in respect of which the dispute arises does not exceed $200000 the appeal under this section shall be to the District Court. (Added 29 of 1970 s. 5.
Amended 79 of 1981 s. 2)
(1C) 第(1B)款內所述的款額，可藉立法局決議修訂。 (由1981年第 79號第2條增補)
(1C) The amount mentioned in subsection (1B) may be amended by resolution of the Legislative Council. (Added 79 of 1981 s. 2)
(2) 除非獲得原訟法庭或區域法院(視屬何情況而定)的許可，或獲得 上訴法庭的許可，否則不得就原訟法庭或區域法院對根據本條提出的上訴 所作的任何命令、指示、裁定或決定提出上訴。
" (2) No appeal shall be allowed from any order, direction, determination or decision of the Court of First Instance or the District Court under any appeal under this section except with the leave of the Court of First Instance or the District Court, as the case may be, or of the Court of Appeal. (Added 29 of 1970 s. 5.
Amended 25 of 1998 s. 2) "
(由1970年第29號第5條 增補。
" (2) No appeal shall be allowed from any order, direction, determination or decision of the Court of First Instance or the District Court under any appeal under this section except with the leave of the Court of First Instance or the District Court, as the case may be, or of the Court of Appeal. (Added 29 of 1970 s. 5.
Amended 25 of 1998 s. 2) "
由1998年第25號第2條修訂)
" (2) No appeal shall be allowed from any order, direction, determination or decision of the Court of First Instance or the District Court under any appeal under this section except with the leave of the Court of First Instance or the District Court, as the case may be, or of the Court of Appeal. (Added 29 of 1970 s. 5.
Amended 25 of 1998 s. 2) "
(3) 上訴的訴訟費由有關法院酌情決定，法院如覺得公正時，可命令 署長就其付還的多收稅款繳付利息，按法院覺得公正的年率及期間計算。
" (3) The costs of the appeal shall be in the discretion of the court, and the court, where it appears to the court just, may order the Commissioner to pay on any excess of duty repaid by him interest at such rate per cent per annum and for such period as appears to the court just. "
(4) 如原訟法庭或區域法院信納倘若要求上訴人繳付署長申索稅款的 全部或任何部分，或該人當時須繳付的部分，作為上訴的一項條件，可能 對上訴人造成困苦，則可批准該人無須繳付稅款或僅繳付法院認為合理的 部分稅款，並就該稅款或未繳的稅款提供法院信納的保證後，即提出上訴 。
" (4) Provided that the Court of First Instance or the District Court, as the case may be, if satisfied that it would impose hardship to require the appellant as a condition of the appeal to pay the whole or, as the case may be, any part of the duty claimed by the Commissioner or of such portion of it as is then payable by him, may allow an appeal to be brought on payment of no duty or of such part only of the duty as to the court seems reasonable and on security to the satisfaction of the court being given for the duty or so much of the duty as is not paid, but in such case the court may order interest at such rate per cent per annum as appears to the court just to be paid on the unpaid duty so far as it becomes payable under the decision of the court. (Amended 29 of 1970 s. 5; 25 of 1998 s. 2)"
在此情況，法院可命令按其覺得公正的年率，就未繳而法院決定須繳的 稅款計息繳付。
" (4) Provided that the Court of First Instance or the District Court, as the case may be, if satisfied that it would impose hardship to require the appellant as a condition of the appeal to pay the whole or, as the case may be, any part of the duty claimed by the Commissioner or of such portion of it as is then payable by him, may allow an appeal to be brought on payment of no duty or of such part only of the duty as to the court seems reasonable and on security to the satisfaction of the court being given for the duty or so much of the duty as is not paid, but in such case the court may order interest at such rate per cent per annum as appears to the court just to be paid on the unpaid duty so far as it becomes payable under the decision of the court. (Amended 29 of 1970 s. 5; 25 of 1998 s. 2)"
(由1970年第29號第5條修訂；由1998年第25號第2條修 訂)
" (4) Provided that the Court of First Instance or the District Court, as the case may be, if satisfied that it would impose hardship to require the appellant as a condition of the appeal to pay the whole or, as the case may be, any part of the duty claimed by the Commissioner or of such portion of it as is then payable by him, may allow an appeal to be brought on payment of no duty or of such part only of the duty as to the court seems reasonable and on security to the satisfaction of the court being given for the duty or so much of the duty as is not paid, but in such case the court may order interest at such rate per cent per annum as appears to the court just to be paid on the unpaid duty so far as it becomes payable under the decision of the court. (Amended 29 of 1970 s. 5; 25 of 1998 s. 2)"