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36. Part not to affect Government, etc.

Section 44 is amended by adding “, or caused to be done or made,” after “made”.

Tramway Ordinance

37. Attachment

Section 6(7) of the Tramway Ordinance (Cap. 107) is repealed and the following substituted—

“(7) For the purpose of this section, “owner” (擁有人) means the person who is registered under the Land Registration Ordinance (Cap. 128) or the Land Titles Ordinance (26 of 2004) as the owner or holder of the land on which the house or building in question is built and any—

(a) mortgagee thereof who is registered as such under the Land Registration Ordinance (Cap. 128); or

(b) chargee thereof who is registered as such under the Land Titles Ordinance (26 of 2004).”.

Estate Duty Ordinance

38. Charge of estate duty on property

Section 18 of the Estate Duty Ordinance (Cap. 111) is amended—

(a) by repealing subsection (2) and substituting—

“(2) Notice of any charge on any leasehold property constituted by subsection (1) which is to be registered under the Land Registration Ordinance (Cap. 128) may be given by the Commissioner registering a memorial under that Ordinance against the property affected thereby, which memorial—

(a) shall be signed by the Commissioner; and

(b) shall specify—

(i) the subsection under which the charge is constituted;

(ii) the name, description, and date of death of the deceased in respect of whose estate the claim to estate duty arises; and

(iii) particulars of the property charged.”;

(b) by adding—

“(2A) Notice of any charge on any leasehold property constituted by subsection (1) which is to be registered under the Land Titles Ordinance (26 of 2004) may be given by the Commissioner registering a non-consent caution under that Ordinance against the property affected thereby, which non-consent caution—

(a) shall state that the property is subject to a first charge under that subsection; and

(b) shall be supported by an application signed by the Commissioner specifying—

(i) the subsection under which the charge is constituted;

(ii) the name, description and date of death of the deceased in respect of whose estate the claim to estate duty arises; and

(iii) particulars of the property charged.”;

(c) by repealing subsection (3) and substituting—

“(3) A notice in writing of any charge under subsection (1) or (2) may be registered under the Land Registration Ordinance (Cap. 128) as an instrument affecting land.”.