chool of Law PosTGRADUATE CERTIFICATE IN Laws (PCLL) 2022-2023 Wills and Probate Practice CASE FILE FOR THE PERSONAL REPRESENTATIVES OF CHAN WAH (deceased — date of death 6 May 1998) jt of Contents > Checklist of assets Lists of documents obtained > Correspondence regarding the valuation of assets > Estate Duty Forms ~ ED1, DE30 and ED12(S) > Cettiicates of Exemption from Estate Duty Office ‘These materials were prepared by Wikinson & Grist Solicitors and are used with their permission. | have been warned that there may be some inconsistercies in names. Please let me know if you find any. Rebecca(CHECKLIST OF ASSETS Cash:- () ready cash bank accounts - (a) current (b) savings (6) deposit (li). other deposits, bonds ete ‘Obtain — bank statements for last three years Land within Hong Kong or overseas:- () deseription (i) leaseholdfrechots idl jointly or solely by deceased (iv) vacant or occupied by tenant or family (W) when acquired (v) rateable value (i) rental & expenses iflet (vi) approximate value (any encumbrances — (a) amount (©) towhom Personal chattels ‘Shares registered in Hong Kong or overseas: () private company (public company (i) dividends (iv) directorships ~ any outstanding fees. (Obtain — confirmation of number of shares and value atthe date of death from Central Registration Partnership:- (Obtain — Agreement and Last accounts10, 11 12, Business: nature () trade creditors & debtors (i) stock ()_ goodwill Obtain — last audited accounts Employment: (outstanding wages (pension or provident fund entitement Life insurance ~ money payable on death of the deceased under any policy Loans: (made to the deceased (i) made by the deceased ‘Any outstanding blls:- (services and rates (iy) rent (ii) amah or other servants wages Trusts () any property hed as trustee; (id) any interest in trust property Gifts made in excess of HKS 100,000 with 3 years of death ofthe deceased.@ © © @) te) 0 @ Will of deceased (orignal) Death Certificate of the deceased Tenancy Agreement of Market Stall ‘Audit Accounts of Successful Company Limited ‘Share Certificate in respect of Successful Company Limited owned by the deceased Hong Kong Identity Card (not attached). ‘Bank statements and passbooks of the deceased for 3 years immediately prior to date of death (not attached).As, cova RR sas cane ws RAB) tater of Hoe Kong Henny Cu No. a123456(0) of I/F, 23 Prince Bivant Road, Koxloon, 0g Kong all former Wills and cestamenzary disposition: made by me AND oc Apr ss REVO! De LARE this wo b¢ my lex Will which I make ais 3o‘ty Will shal be eo may be tie mot convent I DESIRE co be buried ot cre shall be caried out as simply a5 poss ag Kong Uo sx cot sw as (FRB toto ihe free of esate dury or taxes an 1 First Floor, No. 274 Tai Nan Steet, KowloonHong Kong © the following persons at ena in-commen in equel shares aeoluely 2 my duugheer OB SIU RIE (HL AR) ny diughes GR stu ine (FR a A any duugher caw StU ANS (HG J. sic) (©) ‘The tenancy granced co me by Urban Council in sespest of Maker stall No.ad Sn Yau Ma Tei vaste, Kovlean! wom (fb dh paste sews or anew tenancy of the sald Masket stall, ©) Mysrticarystarsin Sescesstob copay Linke 1g BB id wQre Viory ugar cow sxu REN! FR ds Gp UPON TRUST wo hold te 5 hares in respecl of both che eapital and income forthe following pestons in equal shares s+ myson caw sry ree (io 34) crow szu wan (EB &- 4h) cox swine (BR 4 +4) ry duet sy dusher caw sane GB 4°) f myson causromas . (8 tf) my grindion © GHNGrime CRE: AR) GIVE all sy ve sot oterwiseoy . 7 7, { 7 disposed of by this my Will Gacluding any property over whichi may have 2 ge or dispotition by will) my Truxees UPON TRUST to eel ; power of appoinmes calling in call in and convert the same iavo money with power :9 postose 1 long 25 they shall in thelr absolut disecetion chink Se and conversion & ane out of ay debis fs without being lable for loss and afer payment & saad all estate dury or taxes inctu those paves ltax TO HOLD the balance and all pare of my any i sie being sold and uncenvere ("my reiduay ex mysoo caw stuns (BR 4-32) wor (Ed 44) deguer cox stuine (ft { my daughes cor st ) cas swans Ub ut) ha #8) 15 per eentum ceson cantar vans (FR Rah) 1s pereenam nédeugaier CHAN HEE URED 3 oer sédugher conor AB) Sopercees“any of my abovenamed bei living at my death and surviving me to aia the a acs THEN the share(s) ‘which would have been vested inthe predeceased beneficiery 2 nadhe, | she or they survived me co axain a vested inecest shall accrue to the other vested “share if more than one in the same propordons whieh such otter vested thaces shail co one anothe 6. No persons shall sate eny be under chis my Will unlets ae oF a me by a¢ least one calendar month end any person not so surviving eerié to have predeceased me. IN WITNESS oh 0 Set my hand the day end year fi SIGNED by the sbovensmed Testor 2 his lass Will and Tesamene in he WwW I by ee undesiees wo abovensmed Tenor in se Cartons ssc } ; d Ipe ‘f BIRTHS AND DEATHS REGISTRY; HONG KONG! : 2.3 S58 2S. \ cenvifiea copy OF AN ENTRY INA REGISTER OF OEATHS : ySL¢ kept nVTERMS OF THE BIRTHS AND DEATHS REGISTRATION ORDINANCE 71, |) | OL AMER RER OMEN APSR CRERAS RR ASREN SOO a & | SSS ey i a “Sanat ‘| 7 = ae aE j 1 aghhcumnaee Te WRCRESA AES EEL Fae Sens eeeaee ara ea te stefan1 een Wek CRAY care we AER EES LO being the Tenent of Stall No. AL in the Ya ft Pasket ban Council vhich dated day of Public Marker by virgue of an sare Betveen ayself and the Is for a period of thres.zears plus a further three years. I also acknovledge thet the Urben Council ay re-let in ies absolute discretion che said stall te any person vhozsoever it ines and that ny estate beneficiaries and successors shall have ne rights whatsoever In relation to the said Tenancy but 1 do eby Request thet should [ die during the perted of the Tenancy Council perait the folloving person. aeTenaat of the shat the Urbs! sald stall In ay stead vanes Ctrl Sry Kuen CPG AR) tdentsty Card nee C130 ]40C9) see F Relationship to Tenant Signed by the Te Inthe presence of BGG, Sai Yeo Street, 2/F. Zeox 202, Kovlocn. Senior Clerteel officer Occupation of Vitnese Giavkers and farkets)Kevioon. ‘SUCESSRIE, COMPANY LIMITED I | PORT AN ust EA 3ISTM: 2 Public AccountantsSUSCESSFUE COMPANY LISTED BROEIT AND LOSS ACCOUNT ‘EAR ENDED 31ST MARCH. 1997 Note 1927 HS ‘TURNOVER 2 2,400,000.00 PROFIT BEFORE TAXATION 3 2,134,570.00 TAXATION ‘ 350,734.00 PROFIT AFTER TAXATION 1,783,836 10 RETAINED PROFITS brought forward 1151.22.38 23s,0se.z8 DIVIDENDS Incr paid 1,550,000.¢0 RETAINED PROFITS carne forwerd 85,058.38 ‘The notes on page 4 form par of these eccounts 2,115,000.00, — | 1esei7so | 320,938.00 | hesze7s.so | 1,083,242.88 2,701,222.38 1,$50,000.094 N ey “i 7 H 1st 1336 i KS KS 5 ! FDGD ASSETS i Investment leascheld properies 1 Held in Hong Kong under long term leases atcos, bE 138031500 1,3803315.00 ' (CURRENT ASSETS Due from direzoe Tse TORE { ‘Tex recovers : 35,338.00 @—_ Cash and bank bulances 9ps.245.22 5271005826 j 7,268,808 3 759,407.58 ' Deduet | (CURRENT LIABILITIES j Depossfeelved $79,000.00 | 360;800.00 Accrued expenses 45,000.00, 5,500.00 Taxation 4 29,086.00, és t 624,066.00 365 500.00 NET CURRENT ass 62414538 0,907.38 | NET ASSETS 2.005.0585 Representing: RE CAPITAL, h ‘Authorised 1,500 shares of ee, HESS] ,000.00 each 1,500.000,20 1,500,000.00 ed and fully paid | 620 shares of HKS1,000,00 each 620,000.20 20,000.00, | RETAINED PROFITS 1,385,058. 1,151:22238 5.038 Sr On ten ofthe Board t Dieser : ote on page & fom part ofthese accountsPRINCIPAL ACCOUNTING POLICIES | (a ) Investment leasehold proper ' Investment leasehold properties are properties which ar held forthe investment! potential, ae income producing and are intended to be held on long-term basis. No tion is provided in respect of investment leasehold properties which are Belé on) ‘with unexpired tems af mate than twenty years. Investment leasehold properties! ‘ee sated ete. () Revenue recognition Renual ig recognised as revenue on st nancy agreement TURNOVER, { ‘Tumover represents the renal income from propery leting PROFIT BEFORE TAXATION ; EKS KS Profit before texation is aived a afer charging ‘Directo remuneration 1 For management 78,000.00 60,000.00, Aueitors remunerstion 8500.00 8,000.00 =" Revenue from rental 2400.00.00 _2.115.00000 2a = es o00Dey TAXATION j Hong Kong profits ax is provided at the rate of 16.5% (1996: 16.5%) based on th ‘esimated assessable profit forthe year. i The lsbil shee date 3 1 man reovsets th amounts of povon amps athe been APPROVAL OF ACCOUNTS : Te acount stout on pags 2 to & were approved hy Boss of Dito sau ontben 357 oes 1RENTAL INCOME PENSES Directo remoneration Formanagement Stlaries and allowances Crown rent and rates Insurance Repairs and maintenanc Local vetting Legal and professional fe Generel expenses Enterainent Secreatial fee PROFIT BEFORE TAXATION APPENDDC For manag +2,400,000.00, 78,000.00 38,000.00 103317.00 15,000.00 4.50009 38,595.00 | 21,006.00 | | | | 265,430.00 2,134,570.00, KS 2,115,000.00, 60,000.00 30,000.00 7.00 15,000.00 $1000.00 6,422.30] 4037.00 | 6,000.00 | | 16,308.00 156,082.50, 1,958,917.50,9 00'000'IF "76 IE ae pp aie to‘CORRESPONDENCE REGARDING THE VALUATION OF ASSETS Letter to The Hongkong and Shanghai Banking Corporation Limted Letter to Dah Sing Bank Limited Letter to Hong Kong Central Registration Limited Loterto-The Hong Kong Stock Exchange Letter to The Hongkong and Shanghai Banking Corporation Limted 2 Letters from The Hongkong and Shanghai Banking Corporation Limited Letter from The Hong Kong Stock Exchange Letter from Hong Kong Central Registration Limited Correspondence between the Estate Duty Office and Solicitors7 Witltersson ¢ Grest | SS RH a : tt coe l owe Sin as Sth June 1998 YRW:nl:C307: ibe Hongkong and Sangha Banking Corporation Limited Heucen's Rond 5 cCourat | Hong Kon bese Sis Re; CBM HAH. deceused ng Kot te Can Nie A123456(0) ‘We act for ene executort of the lst wil of ge above deceased who did in Hong Keng on 6 | May 1998. & photocopy ef the death cesiiente is enelosed for your reference, Ueposit hos \We ave instevere tha the deceased hd muiowined vets bunk accounts and/or x j with your Bank. For este duty purpose we would fike you ay mabe us the partilars and blanee oy all un secounts and sate Uepesit box. sgh all Branehes nf your apa tthe da (OF Gea. i.e, 6 May 1998, These hank secoures snd sufe dept bor shoul inl chose held in his sole name or joindy with ecier persons. ‘Yours tact, j WILKINSON & GRIST EeeWitkinson g¢ Gust BES ARH own ares De YEWssI:€3072-2F0001 ih June 1998 ‘Dah Sing Bank. Led Iasi Chi Kok Road Brunet Ground Floor ' 288 Lai Chi Kok Row root | Dear Sirs, | Re: CERN wast: deceased 1g Kane Identity Card Ne. 222456 (0) lst wil of che above deceased who died in Hong Kong on 6 nce. { We net for the executors of @ May 1998. A photocopy of the deachcenifiete is enelosed Yor your rs We are insiruced thatthe deceased hud mainsined cetsin bank accounts endioe ste deposit hom With your bank. For este duty purpose we sould like you to advise us she particulars and blance of all bank accounts and sete Uepost box with all branches of yout bank set the of ean. 6 May 1998, These bank secu and safe deposit ox seul ide ake eld | + joimiy with ether persone. ‘Yours taigtuly, : ax Ser,Welkenson g Geist SRSaR one arte ome "YEW: C3072-2P0001 “uh June 1998 Hong Kong Central Regisration Ue Rooms 1901-5, 19th Floor Hopewell Centre 182 Queen's Resid East Wane ong Ke esr Sis, Re: GIRN HAH, deceased ‘Hong Kong identity Cand No. A123456 0) ‘eae forthe exeeuioes of the esate ofthe shove deceased who diee on 6 May 1998 in Hong 1 photocopy of the death eetfcute is escloed for your reerence iced shares © ddezesed hol toe follow We see insersced that L.China Lighe and Power Co, Led. (0002) 2. Sun Hung Kei Properties Let 10018) So _ The Hong Kong and China Gas Co. Li. ee nal +. Hong Kong Elecrie Holdings Le (0006) wee have your sdviee 1. The shareholding ofthe decease: 3 Bonus share alloted but not ye issued: and |Aceruee eivigends or civigends declared but noc yet puto aim:“Timon g Gat Hoos Kong Central Registration Lit 60h June 1998 eee eee eee a at or before the date of den in respect of each company. Yours fienrlly Ceree A WixINsow & crust (\Widtincon g¢ Grest SESH we sar ‘1h June 1998. YRWealsC3072 Stock Exchange le Floor, Tower 18 IE FExehange Square Cental long Koos Re: owls on gincing nine of listed - ‘ve are instructed (0 deal withthe Following stocks of shares ia eonponis listed on the His Woong Stoek Exehal CChina Light sad Power Co. La (002) ‘Sun Hung Kei Properties Le c016) ‘he Hong Kong and China Gas Co. Lud 0003) 4 Bony Kony B (0008) ewe Mulings Lal. ‘We would appreciate if you would advise the cling prices ofthe above shuces as at 6 Mé 1998, We shall Be responsible for your agrmal charges therefor. Yours fienlly Cy a SILKINSON & GRIST | eeeWebtnson g¢ Gud BES AH ure tere bee “YRW:al:€3072-2P0001 Deposit Services « ‘2nd July 1998 ' Unit 5 (DEP 2620) ADC 98/05124 ‘The Hongkong and Shanghai Banking Corporation Limitee Nework Services Cen | ‘Trade Square 681 Cheung Sha Wan Road Kowioon Hoong Kong Dest Sirs, Re: Eee ofthe te \We thank you for your letter of 3rd July 1998 advising us the bank balances ofthe accounts of | the late Mr.CRN Wal ‘For estate duty purpose, we would appreciate If you would advise us the Buying Rates of the following foreign currencies quoted by you on Sh May 1998, the date of death of Mi. Chan Pai usp caD i AUD { -2BP Yours faithfully, | Wi VT wusnon #cnsrf \5D UL oe HongkongBank ~ & ‘Tae Hongicong and Shanghal Banking Corporation Limited . "Tee Sg Cheng Sh Wan Rand Koln sg Kant nue Deposit Services - Unit 5 (DEP 2620) ADC 96/03324 CONEIDENTIAL 3 guly ase Mesers Wilkinson & Grist Sixth Floor Prince's Building Chater Road Gegerar ioag Kong Deas Size, ESTATE OF THE LATE GON we. Your Ref + YEW:a1:C3072-270002 ger to your letter of 6 June 1998 addressed to cur Hong Kong Office. advise that the deceased maintained the following account (s) (See atcachea) we note thar you have instructions to apply for the Hong Kong Grant of Represencation of the estate of tne thovenansd deceased and shail be obliged if you will register the Grant with us in Should you have any £0: meat 2748 2620, 18 que ries, please feel free to contact youre faisntully ken choy Manager PO ttt, Cet Waa Kanan Hag Kost pe ne a ng Ho a eer S162BALANCE AS AT 6-5-98 - Account No, alane: sor-1-07s885 ENDEi,354.50 HEDI, 07-75 (SAVINGS ACCOUNT) ‘i 007-1-800746 )usp.,800.35 _uspz6.75 t QmuTE-cuRRENcy =) caD96.17 NEL SAVINGS ACCOUNT) \ 007-095250-002 HHD23,358.76 ~ (CURRENT ACCOM) i EADS2.71 (SAVINGS) ERDS8, 540,- (CURRENT) GADS3 08 (FOREIGN CURRENCY SAVINGS) Deposit No. 0006 for HADL,012,273.55 t 25-875" per annum for 1 month due on 7-85-98. (TIME DEROSIZ) I +007-165872-888 (ASSETVANTAGE ‘ACCOUNT) ‘SIN JOINT NAMES OF CHAN sry MIEN AND THE DECEASED By virtué of the terms of che Joint Account Mandate’ géverning the| sbove joint account, the balance thereof vests in the surviver Apart from the above accounts, we do not appear to nas tained any other assets ia name of the dee:HongkongBank <% “The Hongkong and Shanghal Banking Corporation Limited {eS Cheng Sh Wa an, Kewl ont Kak as Deposit Services - Unit § (DEP2620) ADC 98/3124 ‘CONFIDENTIAL Messrs Wilkinson & Grist, Rooms 901-7 Prestige Tower 23.25-Nathan Road Kowicon Hong Kong 7 August 1998 Your ref: YEWeal:C3072-2P0001 Dear sis con wns , Deceased We re 1 your lewes dred 22 Jly 1998. ‘We scvise that our closing board TT selling and buying exchange rats forthe fllowing against Hong Kong Dollar as at 6 May 1998 wer uspi00 ERDTI6.05 3KDTT3.50 capi09 HKDS39.30 SRDS36.75 subi HKD96.35 HRDA95.95 cart HKDI.910 EKDILEGS 2 ree to contact, Should you have any further queries, pease F Mrs Kiny Tin on ‘Yours fatty Ken Sty for Manager Tei No, 7768 2620 ow 10 Bex tat, chnug SY, Kew, ne Kon ‘gs eso Tear 75s aca Tepe: Hogan HongoIDX i BF ek Sng Pct Cone €49 DahSingBanke Beene 23ed June 1998 Your Ref : YKWal:C3072-2P0001 Ourke : $98/171 (C5) Mesers, Wilkinson & Grist Rooms 9017, Prestige Tower 25.25 Nathan Rosd Kowloon Hong Kong Dass Sice Re + Ente of CHD WH dacessed, HKIC No, A123456(0) We rferto your later of £498 regarding the subject mates, According to our records, the said deceased had maintained the flowing sccounts with use Tepect Account —AccountNo, Balance as 265.98 Savings Accoun ipior-iosss = HKsi0can80 Current Account 12300-57450 18.9316 ‘Apart from the above mentioned eccounts, the sid deceased did not melntain ny Sle deposit box with ws. If you require our further investigation please provide Yous fais For and on behalf of DAHSING BANK LIMITED Jos “Authorised Signanize spy oe TR CT Tes TTR akSBRARET ‘The Stock Exchange of Hong Kong. ‘Your Ref. YKWalC3072-220001, Our Ref REPSFILITIG lo Jane 1998 WILKINSON & GRIST ‘Rooms 901-7 Presuge Tower 2525 Netan Boas ‘Kostoon Hong Kong Dese Sire Replying to your lener dated 6 June 1998, we would ike to ris you wth he closing pics foe tne shars ofthe folowing companies recorded on our Exchange as 3 6 May 1998 Closing Pri Somsns 1. CLP Holdings Let 36000 ormely: China Light and Power Co Lid) 2. Sen Hung Kai Propenies Led 45200 1g Koog and China Gus Co Lid, The 10300 4 Hongkong Elecrc Holdings Lat 23250 ‘A durand nore for the search fee of HKS450.00 wil be seat ta you by our Finance Deparment ‘under separate cover is Choung. Assn Decor Reseweh & Panning Towhtect ‘@RBSRARARAT The Stock Exchange of Hong Kong Limited RAR IDAUAN Research & Panning Dison WRIA 36 EVP Jasin Hos, 1 Constr: Pt, Cia Moog Kang ‘Si Teaphene 25221122 ARGH TamsS6SN9STOEXHR. BEAK Fae ¥HRRORET ‘The Stock Exchange of Hong Kong Your Ref! YEWal:C3072-2P0001 Our Ref: REPISEI9I98 Jang, 1998 WILKINSON & GRIST Rooms 901-7 Prestige Tower 5 Nathan Reed Cone! Hong Kong Dear Size epg sour esr dd 16 lure 90. we wal ke afr vost eg or he Hong Koay and Chisa Gas Co Lid Warrants 1999 commenced on i losing peice a5 athe et day ed A demand note for se ses Department under separate cover fe of HKS370.00 will be sent i sou by our Finance Yours faithfully FOR THE STOCK EXCHANGE OF HONG KONG luis Cheung ‘Assisan: Director Researen de Planning ICrWLiteh PGW ERARAMAN The Stock Exchange of Hong Kong Limited RARSASH Research & Pasning Dison PReARARA— MEAT ISR IT, Jcine Howe, 1 Consaughs Pace, Anca Hong Kong ‘ER Teephne2s22 122 BREA Tecs6t STON EMR Frc) 7072wy ow Central Registration PRRERE BY INTERCHANGE a + pmasem: 1 June 1998 nraEe yournai meme: YKWaLC3 Rooms 901-7 Prestige Tower 72-2P0001 25-25 Nathan Raed KOWLOON cunuizene: RCE Desr ice AIC CHD Hn deceased laeot UE, 23 Prinse Bierd Soe, Kosloon? tone Kons We refer toyour lees dated 6 Jane 1998 and confirm thathe abovenmed deceaes was 2 hole of he folowing shares axa 6 May (998 sintered ManeafCamseny Holding CLE Holdings Limied 6963-shares (fomerly known as China Ligh & Power Comsany Lite) Hongkong Etec Holdings Limites 2480 saree ‘The Hong Kong an Chine Gas Company Limited + Orsinas Shares. 654 shares {Reginered Warres (3009199) HKS¢7641 50 nomial Sus Hung Ks ProperiesLimied ‘oat share ‘We also advise tat there were ae out rained bras a 385 ay 196, ig dvidendtbonuses due to the captioned eeu being Please arenge to foreard the orginal Crt of Resesecton in respect of te cttioned decessed for oat registration in due course. Inthe means, pleas et us havea cheque for HKS600.00 made payables "Cena Repstration Hong Kong Lime cover our banlingctargts. Our debi ete Is enioseg ior your siemens ‘Your fitfly CENTRAL REGISTRATION HONG KONG LIMITED Sag we ny cova rox] pre Enel Davies 2agTh Cent Regvoaton Heo Keng Lniae SRPRERMANAS Aenean pm ne See go TDR Fa) MCMAT enreESTATE DUTY FORMS — ED1, DE30 AND ED12(S) AND REQUISITIONS| fore encou a sazery png on e240 wnaartcece on epeanal aii 90 nd ese ane | Siaun ctianl Ssseoesss! 2 Form 1. AFFIDAVIT FOR THE COMMISSIONER, (Estate Duty Orsinanee, Cap. 111, section 3), Che nn out etn ain eros oun ch Lal CS ame i | nas tem ln the seta of (1) ERB HIE AE aero Bs a 2NS2456(0). ofa) A/Pr 29 Prince foad, Radeon, Hy Fang? of no competion, 2° eeu se een SHE Ge me. ecussoocoiet avr 20 eect” award Road, Kowloon, Hong Kong, Civil Servant and Guan sic suen ( FR asSH HEC No.C135790(0) of 3/F 23 Prince Biverd Reed, Sovloon, Hong Keng, REE: snake on foeedenirine anaes ana saya flow soman 1. Fees a osain a aH of (6) EABAES, cof he above names cacsite who ces BEE (5) on BSR. AAER.. {iy Themamen epee sonora balng tnd fave ance give or aoecesned tne decees in such chovostances nat thet Semel {haar tne ed not ape ne cess, The Statement "Y" heat snnaxed ica tue and comsiets nearer there. al ine Paes inelucing. “ong 0” family names In ohy the 08 Suined srosecy in Nong tong #n9 of he secumatanene in when Ravens” sere by ee -SUponas for wns heme! cts thote nomen and 4 Tepes Pel nevol othe caret ‘Seceased of the person ented (whether Stn: anda oe proseny nein such name sna tne extent ‘Tote bert otmujour knowiesge ane belt se deceasd talon‘BASHEBISINORN* by in above nee SE a se oe HAE NS ol Det | lyon Ge nese anguage 6y Cheung Han Yuen Tha Pai afohe Se she cronaree " 7., Eath of the Schedules of deductions to the Accouns casting cut and. eavect pariculas of she cobs. ncumarcas eng lables Gesenbed inten Sehesuie st fo facis whien raven sueh aebte,ncumbrancer ang lie oe Ascetmining tre value uaon waizn seat Soy i payasie, precisa amount or value tt propery elarad ton Sesion fenezeunt Stérapine mount ane vac sa In Account Tie" ne Scene to Bing in ul soowr fray be lasis-so-enr athe ay, poyes clesiord inte rales st fort 9 eve question on Pages 3. ana Sverect me ssied id net within es Yate hs cath make ny gif mandy ox Se’ Sacer es any 10, Save as cacioan the replies sat forth othe questions on ges, and $ Sara. the Sccomouried bys vesentin of interest at bens f hovel. sar shy Sane von were 1. Save ae cacosee in HF vanes sat for tothe questions on Page 3. ‘Aceousis dana 3 thats ra progeny n Hong kong une may ae aattcnes Sohisn esate ctr is chargeable on tra gaat ove esses 12, The reales se fon toma questions sumtered 1:0 19 en Fs |ALLOF WIMIGH IS TRUE TO THE BEST OFAEVOUR* KNOWLEDGE AND cau stu REG 7 FIRMEDTSWORN" Sythe shove names CIBN SIU EEN See SRE ect 1D) & lo 1, cheng ven ween 4e salemaly. ence ana uly em [maee 27. ae say voli underand ime zane ‘aiacr ofine Cnnaee language ana Se Engius svguese it I have ty, dsinecy and ausihv iteorted the comants of the docunuct we i aeomenieeson ‘Cheung in Yuen J re ‘ BN SIU Haig and CHAN SIU AEN sine at | wil uly ane faknully Inte tee ces Semon Grantee te noni| ussrionaine ; questions i sane porentate sczoun [sma payazie on any pxcpany manioned euch PYoPERY shoUla be include in te ‘ie ati Teee schedule ofa! {gue eens erenen ce na decrsta mata, Siherte seaors or fore aursore of ehary, soimin yee hs gent | 0 tam ge nom ao sce | oy wou gi (gh ft eae of ed | Saeen sy oot | | Ome = [ca nattonis ENTIRE exten? i | | 2 taanstens | | | (2) sewing himself ator rivers therein? wan CO pg giant ay tat by cones | | | |e) otto hie ante exclusion? er (0) te nama of ne comsenver eee | |) he name and eda fe ans (i) tne censiceration fore este: decetses ents inert — xe fl yan ian iserantor expe nena in an orosary? | {if he anew ein te aHemason ee one panicles | stesen tna inert, (QUESTIONNAIRE —Continued re ‘questions 1) Wee he aecentag in cassie of en allowance fermaimenacee 2 (i) uedar the tems of 2 wl? (ip ender an incest? or (ii) under a eae of eesiemen or athawite? lasses te ull ara of ne tener ‘cuts! grat of reperention, eCTANCY sv OTweER esTares | he cecegned any intrest az a borin in ‘h tours ot semimacation? Wao, biaee give ime he name and azcrese of tne Executes) o* nara). > JOINTLY (er ecoune 2) seny chwnich Rewer meey senwe! ont names of nurses goto 2 ate (96) or 8) in ANSWERS xe cas) vee tee schedute 913) Not appitcanie(0) tae prose ws segues by putase (a) se deaf purtase: Sai was provcas by ihe GM our of sar own arose, me seect Tource ron wns her esnuton was | Senet: Ci) ar ner on ng noo ie SF GED coening of ete eecsunt ans simlar | | i ow {) Old any manays becom sayabe on the ceath | (0 Soe fatenaea uncer any ply viet! tly | (0) ig ong azeaes oy way of it tin over Fensure suring iteume? Ise. tl par POWERS CF APPOINTAIENT 1 secenseg nave s genul power of anscnt= Thar any eager (otener ereses ore) 9. LAND ANO SUILOINGS® tntown biecstens | ANSWERS Net applicsbie ace ute (217 Not ApplicabieAccOUNT 1. Propeny situate in Hong Keng whlch cevoees on thé seeoral epasentativ of he decease ores. (0 in aver case ware nee inautciens space a easerate sent sould be anntstd en ei redo cea of esty ma be sesrabip inserted (u) The ineresons inte margin asleasia ce pacuar ams mut be 20 relevent intermation 1 asus certiicaion must be sugpleg, ke 8 heats! duty may te CLASS OF PROPERTY, = | Dues cogs | 2 ws we - - Eton | ce senaauie 8 | 5738, 536:78 (448) Nowe| i Els1,s09,000 | $468.00 1 | | | | | | | $2,800, 485.00ACCOUNT 1—Continued SCHEDULE 1 Perel *aeeoun of cab ue and owing tom the cecsead convacas in HongKong 19 pean eden LuSngropsny thea in Hong bony —— eesssSsSsSSSSSSSSSSSSSSSsS oo Descistion a debe amount ieradier EE $14,490.00 1 Depoais rarained by the TAY, tenanz, of ™ i, Guns Read Hry Yag | 8 ‘Account ofthe funeral exsenses of th orcensnd Totaof Pet hat Tota of Senecl , Pars | 1 (ena eo ®.7)ACCOUNT 2. IAL INTERESTS IN PROPERTY VESTED IN THE DECEASED AND OTHEA PERSONS JOINTLY ing by survivatship on the death ofthe decenes (ene suction 1(7A) of Cap. 1). TooToo t Periculee T The Hongkong ané Shanghat Benking Corporation “Lintted f Assecvancage Account Mo.007-165871-888 in che | fein nese 9? and the deceaeed ri HED 36,540.00 { cab 53.08 @5.387 | me vetnaaei the deceased's 3/2 share: 525,928.58 f Fou of Account? aan Let Onsuctions in Sehadule 2 BAO ar (ver value (cated to Summary, P18) SCHEDULE 2 ‘ienetor (eration af cent aACCOUNT 3. REMAINDER OF THE PROPERTY IN HONG KONG IN RESPECT OF WHICH ESTATE DUTY Is PAYABLE ON THE DEATH OF THE DE (Quesionsice gra). Part i=inereen the estate dutyis ELECTED TO BE PAIO on the dalvary of ha Advi vi Parise Pineau ee _ i Toul of Account 3. Far ib (Germea to Summary, P18)| ae ACCOUNT 2—Coninved I Part it—heron he exe duty NOT te oe onthe delivery of ti fica T yous Pinellas {ACCOUNT 4. Propeny hele by the decsatad ge rusia oly, Tha values should not be cares o tne Sue Panicle. ace Prncaa Value A (0) Follow the oreer af Account} Gi Give sy erntor ona ce of Prose l pariculars of the tus date and names of paris wo any deat nae of | umes and seareses of Sener{iy Parone antes inh 1 7 cox sre rene (ARGS) ADE ven {cars (Hi Fagus cow stu ono (Ro) Raat {caw stu ane (Ble oh) aeute ee cow sro ane FRG AD j | (ay arecoalcegaserntvas of suen of hs shove ap have des snce tne dent ofte cnn oi [sires ommerenmn: Nincatena | Saiedete™STATEMENT “Y~ Parti ame (eluding “tong” family nares in which the Gecessd personaly held propeny in Hong Keng. | Howaiahecome by me name) | ame | Uegawasitgiven anim | Forwhatsurpone was : By nim sta ‘ba are ore | hesuestea 0) eee aan sone séopted by AL ene WA I! [Name (Ictusing “tong” oc family mamas) ether han thoes fling under Prt |, by vin of whieh the deceased Nar ofthe semen ] | Sraegitsehe | panieuwat | cantata srecrewicrans | © | dacaneco's aal SUMMARY OF AFFIOA 2 cecentec's Fras Esa end propery s9gragsbie | ioetiesin As rain to ont be { account = 'sq,276,202.08 sccoum? = $528,525.59 Account 3, Prt (oe ae sent 1$35801,723.48 | coinerepgregablearozeny en which cut ¢ NOT Seng pid on tis Hate (From Account 3. Par) = t (0) Tota for tn Rete sf vate en win dy it nom opi (0) 198) cnt uiyis to be caieend <= ‘SECTION 2—~Computation of Our. Ton swore vate | On Assessee Value fsleslation wi, praferad. Se made in sure Dury Office) rotate ate on vie a8 #1 Se0t00 TALE) If ovnnnmnennann 2 sone (8 ORE) | seas at 886 rom. anWess se eset betoo'att OSPESOOE-RION Mmoaay mani ou asc eeswins wus, oer se-90 oroist si9c's@ L1'96 Wwees'cls Oct 2 ston ‘ON wnoaoy seeo'es se'toR ts Os y6c"nit sgsco-1-L00 Suey 0) inosay wsodacl HoTareas by, ov ozo'o1s a ov coors 9e001-1OF-2t sodag 4oveor’stas: - couse'sins ove isis = ces ov's99'0sz8. - cor aovroses oN aa. 58049 orvosant ISIN SISOS Two INTO maoorace'oss : oroce'9ss ET 55015)woTTIT asasc'ecit rem ARGO" So0'es 9 ooo anes pos WEEN? poarer Aussies yrs eo Indoor S501)ACCOUNT 1 lem 12 LAND Ni Ne 1/2, 23 Prince Bivart Road, Kowloon, tong Kong (Annual ene $86,400.00 (Annual rable value 67,200.00 (ii) Annual dedveions ML (iv) Nec Value $67,200.09 (Due of Purchase 300k Jane 1860 (vi) Exciated Value at '1.500,000.00 dace of death661 68» sweat] oo‘or1 aot fe» | oczacsit 00st wieorst ‘nF oat ucouse 00001 vicars | oo0'o0r 661 AW z | steocse ‘00001 veer we | wizocs ‘oov'001 vies a | sainod OA LNT (OT TTTEMISSsete Mt Naas reapassy) area 0) Cat a1; a epee ‘pan (via. oFs'xc up osescy 00 Suyods (vis) teat neq Hoy, SIV ANVU A Wor coorsESTATE DUTY ORDINANCE Sau wast PRA a shins. UMA By cecal whedon ue, 2 ueiseasie abou proper own a LotNe.and Serica 2/8. SuDgRGHIAN. TOF SAAR AWE MK Talon NORD. “Tals fora must be compted in uplizat bythe pert who is detog wih te satan (Dike Commisocer of Bate Du, Revenue Tower, Foot, 3 Gir = es ponte fr Rose: Wan oat Hong Roce very gustan ust be answered Question ANSWER, 1G) Waar pars of the propery were asthe aub- | NONE. (@) Wea pars osbe proper sean ctaean? worteusdas | ¥hote erty Roa eae (A) S Novenber 1997 (G) Waac was ne tength of he ate? D2 years (Wea cec ste cenaeeegured to pay? | (144) 57,200.00 per sonth (is) Feomanes 2 wot} (iv) § Novenbes 1997 (9) Wast snes cseges was the rast | (w) NONE: eguied io pas to ne hadlors, eg for nics, lasing serves ee? (0 Wig was pone for pag mes | (vi) Tenant Sate she ue of propery (le comenie. ors. | aoneseie ue hop. Beto ee 3 @ Ward Ge am afte (@) Wastin te asoun snauslCrownasne | $2,026.90 (©) these Crown ene has ers reac wa (© Oe wha ate was be rege apeement Win was amount of te aan (@) Acree bucunesic? : ( Asponionsd co maces?Question ANSWER (@) Onwnarate asthe popenyseqiatytte | 90 gune 1960 : ccs! 433,500.00 © ‘Waar are se sumes of he segsteret omnes ofthe | The deceased as ole ouner property acd hee respecive shares hese! spit of propery ia rural aren in New Terres (propery which is deseibed a¢ Lot No, XXX in 9.9. ‘Rf peas aasver the allowing gusions ane supply apy of te location plan Roar pas we propery ira bare te? 1 ve tossed toons etow) Peas complee te folowing ifany bling or seueur bas bee reid on hes, < ding ar sacar was completed i= 1880 or ore th-i%0 1951-1960 Ispt-preseat Fi under consueson (ebe est yor fnew enesone A Ssoreyed Di zaoreyes c orp les needy er sacs ter door pee spent uF seats iF seat | YF ages seg comesmsnsvaynerson bem GiaVours Cb Galo! CHAS STU KEUNG and CED STU KEN | aces BLOCK LETTERS, 2UF, 23 Prince Bard aed, Houloon, Hong Kong Accs a 2365-9236 one No, (during cay i) De(@) wazanoTEs WIIEDRER aucersai LEST [pu wenax-anet 0 acereguriema Cl stasgat ieee SRC SAERESERRS RESTIER:— 2 BEsRERNHRSeeR — CD 198: sz 990 O wi exzae Bi wnszvsoe 2 masemaney:— O-5 | Ona samen: — emet ppTS REREEERSEA LEREA? eeRwRRTT aRMARS @ Seamga? ) Sees Go Seaammmmatt? () ABERERACERR RE BORER: SRK SRN B.EARReaERS? (0 RAAREEN memes? eel Ba) | SS (S) SomeeRemeT? ia wane (=) stmaage pas: — @ Reenne @ meen nascar | (3) SemansReanee: 2) EEReRemsanrmes:ARRRRENER: chardcters shouldbe given (in editon to any remanins eau RTH MERTEN RSLS EMT: THE esraTe oF (1) CHAT HA ha BERS I) nt) ia the ase oa ona ES, [mee scrme agen of (2) “HVE, 23, Pnince Biward Road, Kowlom, ana Kong of mage Tey Hemme Hare No.A12385 (0) ee Weasr pation, rake oat (2 solemnly ana sincera) end ey a iowa — SESigueeeele7 +. svete, Soes.sru ss Bh awh, dome fa site i sk7Rnal i BOGREHRSETASGARARER ERS basting on the dest ofthe above-named x GEBNIOE Re reRees sano cine on 6/5/98. a508 a BRE HOO wa ene 2. The Statement | nave anneses it se sttemant ol the BROIAMNEEAREAZ AN RRERSSROE psriculas end value ofthe stoner or ich | smote aezouncabie, RRS aR ER RRS of al he prope sassng ame FERRER TREAT RESeee ane TSAR JP ee eee fe gain(2) So far ap | arene Zissi7an hee Commission as been delivered yi a51/" genase. ‘Allof whi ie rve tote bet cf myo! knowles BEA/ RM Mee TERS REI “Hong Keng. is the tame having been duty iver Belore me POBSA/ESA SREY ERG /¥=° SESAERaS BEA semaieacs | Commissioner lo Onthe PE ee OO eae 2 nEM en neeeS. FRGESA/ESAERER: SEN eE S fea f este, sinenely ane tly sn (maa can) and sav at eee language aoa ne Engin uly, estinty ane aul interoretes tne convents ot ihe Socunent 0 theses PROSSER ERR RkSTATEMENT 1 aa foc which the person(s) ming the aMavivatierai’ lan aT Saheee/ Se MASARES! secu! Prope stesing onthe de | SaRBres ' Paricuar of Tle genes | cospom mura ameuns'waremsineee | Palys cl ne fase sat aerate get ecaate Tae Value onthe date | ; 7 $297,623.07(nar sropeny of se deceased known to exit but fr which the person(s) making the tidaviratimation ASAUAOER GEAMSRGETHREER CARGAER/ OM AVHARERE. Note zs steutor hes dlvered of is stout to dave an atv forthe Commissioner itis suiian to sey so ARERRSHREREE ERT! EET Nae Paniour 2 Value of se atopery for wich present ctoonent ie not aezsunabie SSEPESAS RIE< Wilkinson g Gust SRSA H ow ie ef . es "YKWssl:C3072-2P0001 "26th Seprember 1998 Esatg Duty Office Inland Revenue Deparment Wanchai Tower II 5 Gloucester Road ong Kong BY HAND Dear Sirs Re: HRSA decessed We act for Mf. CERN STU KUEN and Mr, CHW STU RERNG, the exeeviors ofthe las will ofthe sbovenamed deceased who died on Sth May 1998 in Hong Kong. FFor the estate duty purpose, we enclose herewith the following documents :- Copy Hong Kong Identity Card of the deceased: ‘Copy Desth Cerificate of the deceased: Copy les will ofthe deceased cated 50th April 1998; Affidavit forthe Commissioner ‘Forms £.D,30 (in duplicate) in respect af the folowing propery = /P, 23 Poinee Shard Road, Rolcen, Boy Hong. 6. Form’'E.D.12(6) Account for the Commissioner 5) Copies suieaens/peasbooks in rapes of the following accounse = (The Hongkong and Stanghai Banking Coporeson Limited ()—Assetvanmage account No.007-165871-888; (@_ Current account No.607-095250-001; (Gi) Savings accoun: No,007-1-085885: and Gv) Mult eucreney aecount No.007-1-600755 {fr the periog of 3 years immediatly prior :9 Mr. Chan’s death (@) Time Deposit account No,O07-165871-888 fom 2th July 1997 to 7kh May 1998. @) Dah Sing Bank Limited :- Time Deposit scoount No,12-505-04581 from 3rd October 1995 to 200 Noverter 1987;EF Pillow g Gose i) Time Deposie account No.12-600-11857 from 30 October 1995 t0 20th, October 1997; | (ii) Time Deposic account No.12-503-34205 from 20h November 1997 125th | April 1998; \ (Gv) Time Deposit account No.12-503-34170 from 20tt November 1997 to 1st | : May 1996; (0) Time Deposic secount No.12-S03-32296 from 3rd October 1997 to 4th May 1998; (wi) Savings acsount No.121-101-10836 fora period of 3 years immediately Prior o Mr. Chan's death; and \ @ (il) Currene acsoun: No.12-300-5745.0 for a period cf 5 years immediately | prior to Mr. Chan's death 7. Copy Anmial Renu of SUOCESSrut, Company Limited forthe year 1997-1998; | 4S. Copies leuer from The Stock Exchange of Hong Kibog dated 10a June, 1998 and 22d Sune, 1998; and ; I from Central Regiswation dated 11th June 1998, t 5 that a sum of HESI,100,000.00 was withdrawa | « Account on ath May 1998, Tait sum.of money belongs co Chan Shun Chuen and Judy Yuen Neer Mel, respectively the deceased's son and aughter-in-law. They for personal reasons gave tvo cheque ‘otallng HKS1,100,000.00 0 he | seceased on 31s: December 1996 and asked thelr father io keep the money for ther. Then 98 4th May 1998, the deceased remrned che money to them at ther requests, Copies of ¢ ‘Memorandum signed by the deceased on 5ist December 1996 and tie 2 cheques are enclosed | for your reference ‘Yours fatally, emas! eckist Ena i)2am INLAND REVENUE CEPARTMENT — [SRTAEER saiaMe our mats YRWaL:C3O72-OPON sane /eRRmeses se | neere aT earmemtr ee 2 rea 8 cole, “Gans 901-7 Prestige To : 5-25 Netas Rows, {once Kowloos. Dear Sis, 20 0c; Be {refer to te AfBdevi forthe Commissioner Sled ins ase 8 and shall be blight if you will forward the ouwements of eeoueer ae Bei Do aera! prof ant loss accom! of SaSDRESEUL Co io (aimee shee 8 Pr jens pow ie dots ofthe decreed GbE ‘ropes of ating te decnased's nterenshares teres, i “Your fly, Gus tnsne 120 reac Dost) soe pag "Consett DYUilkison g¢ Gust SES eR ow et dir Ra we ‘YEW:al:C3072-270001 ED.4167198 “26th Occober 1998 ‘Commissioner of Estate Dury Inland Revenue Departmen Wanchai Tower Il 53 Gloucester Road Hong Kong Dear Sirs, I Ret GENRE deceased We refer to your lener dared 20ch Ocaber 1998 and enclose herewith copies of Balance Sheet | and Proficand Loss Accoun: of SuSs88sftl Company Lined fot the years ended 31st March 1986, 3ist March 1987 and Bist March 1996 for your handling | Yous tian, . i QOK | WILEENSON a GRIST Enel t2 aes INLAND REVENUE DEPARTMENT. see: vewalcraarto1 se RANT guamanen anes) res eo TEED ep.ncroe To ress Wie Gas, RAL ansen Ss fen gene: Dear Sis, ‘Re; CHAN WAH deceased 76 UL RS ‘The value of the deceased's share in. SuccessSat Company Limited has been artesed ar $53,333.375 per share for esate dy purposes. A computation is atached ‘nerewit for your reference Please lt ene know whether this valuation i aceptable to your cient Res (PMeiching) for Deputy Commissioner of Este DuryCERTIFICATES OF EXEMPTION FROM ESTATE DUTY OFFICE Certificate of Exemption from Estate Duty Office in respect of value of estate Certificate of Exemption from Estate Duty Office in respect of joint propertyi INLAND REVENUE DEPARTMENT E. ESTATE DUTY OFFICE fone no, 2596 3262 20 LEDER Bn CERTIFICATE OF EXEMPTION FROM ESTATE DUTY : ESTATE DUTY ORDINANCE, CAP. 111 ine enane of CIO FE ates Re. | canity that no éuty of interest ie payable in respect ofthe above extate Because {tis under the value of 5 J.S8¢0008.... stedoopaateoccpeamapdenanck. ln view of me foregoing | offer no sbiecton tothe ive of the Grant and ennex # Schecule showing dete ofthe estate for anachment theres, 0.00. ‘Tae aggregate tl value of enue ie $5,00 ty 1s October 1999 teESTATE DUTY OFFICE re REM Rene: 20 s167880R 1) mane SCHEDULE ot he popry dao ented of oar (FRB aie coms, Re sissss.s 10,020.80 BD) Aesouni Ne. 0 b) Account No. 097 ‘Accrued interest (USD2675) 2) Account No. 007-095250-001 ay (6963 shares in CLP Hollings Lined enn 10341 shares in Sun Mung Kal Properties Lined encoun 77.884 shares, a The Hang Kong and China Gas Company Lisites 6 3,520 unis of Regitered Waren 1999 in Tae Hong Kong end Chins Gas Company Limi a 2 232.6 7. 2640 sare in Hong Kon lene Hoigs inte samo0 | 8. 40 ares in Successfl Company Limited 1.335,335.00 9. Landa 17Sth par or share of and in Subsection 7 of Seton A of New Kowloon Inland nt No 20 Glen Flan, No. 294, Fl Nea Sees Eo 2,590,468. 10, Deposit in respect of Pei Ho Sweet, P2 Maske Sah asr500 | 1. Deposit Restor Ne 11509 wth The Hong Kong nd China Gas Company Limited = 5500.00 $4.586913.81 esa eeTY ante ©) Aecount No, 007-085250-01 z i 358.78 6965 sare in CLP Hollings Lined a 250,868.00, 10341 shares in Sun Hung Kal ropes Limited. 36741520 5,529 unis of Ragisered Wares 1999 i T Conpany Limited en 2,480 shares in Hong Kong Eleewis Holdings Linid 40 shares in Successful Compey Limited ‘Land and Buldines Tike prtor share of and in Sobeesion ofSettion of NewKewloon Deporitin espestof — Depot Receipt No, 11509 with The Hong Kong ané Cina Gus Company Lined S — —— Prin vale of erie Less deductions Per Sehndule of De Allowed" anche tre DNeeprigspal valu of ae ae of ete Dury 18 Oxaber 1985 Se: 2 : a EAE REN nena! ea 6798;R 1) TURCAREARHERER. SUMMER BRA deceased in espext of which death, eat Gut exemption ha been panies Beeyes date $ November 1997 oval debe alowed unerl expences q | ‘Toul dedsctions allowed ‘ssuaon.9 HL YEUNG Hing) Assstn: Commissioner of Ele Duty 1S Ontver 1999 NJon 167881) com tos: IRS ein cmc Re FURMSCEMERONERSR HINECMR/ERARER- (eased in ripes of wich deat etat uty enenpioy tat been grated ESTATE DUTY OFFICE mere rope Soe onthe death of Deke due ad owing fom the deceased concied in Hoos Kong Rens Deposit deeto? ~ tenaat of Flo, No Kowloon under he Tenanty Agreement dated § November 1997 “onl di lowed Fone expecsee Mi I} 7) Tol decentonslionsd al (vEuNG Flitinp Assist Cosson ora] as) = Day 4400.00 $14,800.00 0000.00 |> INLAND REVENUE DEPARTMENT ESTATE DUTY OFFICE Teuervowsno, 2596 3082 ‘yer98 2) CERTIFICATE OF EXEMPTION FROM ESTATE DUTY ESTATE DUTY ORDINANCE, CAP. 111 sno onan og OI FRE ae “agecenses propery conprisedin he mnexed Schedule | cartly that no uty ot interest is payable in respect of the/atenwennewesureaSecHMER ee In view af me foregoing | eller ne objection tothe lesue ofthe Grant anc | snnex 3 Schedule a ceutcriness | ‘Rasta Cammmaaoner ob Saas Oy) 15 Oenber 1999BSR INLAND REVENUE DePanTy ge g2ae ESTATE DUTY OFFICE 2167158 (2.2) ares SERRES enh tof euaS HineoaR eneeee 2 secret ape CAS Ah, U.S Dn BR DEEN cee ‘Asseranage Account No, 007-165871-88 with The Hongkong & Shangha Banking Corporation Limi 5) Degost 001 (AUDES, 1) Deposi008 (GBP ce 1S Outer 1999) wy |{ 2 . epee Sabo OR eRW nes £2 416788 2) ime eee eee sone alt es baie, SI. aan sssstaannantacssatan, RUZHROSRTRAUEESR MVnBCaS/SHAeEE Seca ingot athe CU ERA IBA RTI Rr daseranageAseosst No 007 16587-889 vid The Hongong& Shang Boning porton Lines | epost O0(AUDSEOTSI) — | | » som. 1) Depasi004 (G3P1s,080.88) easemnenen stats, "Foal vaso ea proper Tinned af) | IMA : es | (yt Fauna) | | savant Coin of Peay 1s ocabe 198 “y2 epee purvorsce TR DUTY OF TeLmONE Ho, 2598 5062 CERTIFICATE OF EXEMPTION FROM ESTATE DUTY : ESTATE DUTY ORDINANCE, CAP, 111 tna estate of SEE PRS, dats , ; me BE ‘serensed ‘Bis deceased's inaretin joint propery | | conity tnt no cur or interest ie payable in respct of samabavecemums Deeae® tis uncer 5 1.500.000.00_._. stidatenneambssncrebemnecosaiti, sneievontshariooraing hatinonaaniecicomsbasinacmobsbextcecsind | anner 2 S2h showing cette of the mxammtoranecienscsacc: join propery in quite, | eaa5 2 ames Tamam neve: 22 H16IBB3) Assan Commissioner of Eeie Dury 1S Octber 1998 INLAND REVENUE DEPARTMENT: ESTATE DUTY OFFICE, sein ane