Full legislation
s.24A
Affidavit concerning assets and liabilities of estate
(1)
In this
section—
(a)
assets
(
資產
) means assets in
the form of real property or personal property situated in Hong Kong;
(Amended
E.R. 5 of 2020
)
(b)
liabilities
(
負債
), in relation
to a deceased person,
means—
(Amended
E.R. 5 of 2020
)
(i)
liabilities contracted by the deceased in Hong Kong to persons ordinarily resident in Hong Kong; or
(ii)
any other liabilities contracted by the deceased and charged on any property of the deceased situated in Hong Kong.
(2)
An application for a grant in respect of the estate of a person who dies on or after 11 February 2006 shall
be—
(Amended
L.N. 210 of 2005
)
(a)
supported by an affidavit sworn by the applicant and filed by him with the Registry; and
(b)
accompanied by a duplicate of the schedule exhibited by such affidavit under subsection (3).
(3)
An affidavit referred to in subsection (2) shall exhibit a schedule setting out the assets and liabilities of the deceased as at the date of his death (including assets and liabilities of the deceased in the capacity of a trustee or the manager of a Tso or Tong) known to the applicant.
(4)
If, before the court makes a grant under
section 3
, any inaccuracy in a schedule exhibited under subsection (3) or an additional schedule exhibited under subsection (5) comes to the knowledge of the applicant concerned, he shall
file—
(a)
a corrective affidavit; and
(b)
a duplicate of the additional schedule exhibited by such affidavit under subsection (5),
with the Registry.
(5)
A corrective affidavit referred to in subsection (4) shall exhibit an additional schedule setting
out—
(a)
the details of the inaccuracy in a schedule exhibited under subsection (3) or an additional schedule exhibited under this subsection; and
(b)
(where applicable) the assets and liabilities of the deceased as at the date of his death known to the applicant that should have been set out in that schedule but are not so set out.
(6)
Where the grant applied for is to cover only a part of the estate of the deceased, the reference to “
the assets and liabilities of the deceased
” in subsection (3) or (5) shall be construed to mean the assets and liabilities of the deceased constituting that part of the estate.
(7)
The duplicate schedule referred to in subsection
(2
)(
b)
and any duplicate additional schedule filed under subsection (4) in respect of an application for a grant shall be annexed to the grant.
(8)
If, after the court makes a grant under
section 3
, any inaccuracy in a schedule or additional schedule annexed to the grant comes to the knowledge of the executor or administrator, he
shall—
(a)
file—
(i)
a corrective affidavit; and
(ii)
a duplicate of the additional schedule exhibited by such affidavit under subsection (9),
with the Registry; and
(b)
deliver the grant to the Registry together with such affidavit.
(9)
A corrective affidavit referred to in subsection
(8
)(
a)
shall exhibit an additional schedule setting
out—
(a)
the details of the inaccuracy in the schedule or additional schedule annexed to the grant; and
(b)
(where applicable) the assets and liabilities of the deceased as at the date of his death known to the executor or administrator that should have been set out in that schedule but are not so set out.
(10)
Where a grant covers only a part of the estate of a deceased person, the reference to “
the assets and liabilities of the deceased
” in subsection (9) shall be construed to mean the assets and liabilities of the deceased constituting that part of the estate.
(11)
Where a grant is delivered to the Registry under subsection
(8
)(
b)
, the court
may—
(a)
amend the grant appropriately (if necessary); and
(b)
return the grant to the executor or administrator with the duplicate additional schedule filed under subsection
(8
)(
a
)(
ii)
annexed to the grant without removing any duplicate schedule or duplicate additional schedule previously annexed to the grant.
(12)
Notwithstanding subsections (6) and (10), the court or the Registrar may require an applicant for a grant or an executor or administrator to file an affidavit exhibiting a schedule setting out all of the assets and liabilities of a deceased person as at the date of his death known to the applicant, executor or administrator despite the grant covers or is to cover only a part of the estate.
(13)
For the avoidance of doubt, the value of assets other than cash does not have to be stated in a schedule or an additional schedule exhibited under this section.
(14)
An affidavit or corrective affidavit referred to in subsection (2), (4), (8) or (12) shall verify the truthfulness and correctness of the schedule or additional schedule exhibited by it to the best of the knowledge, information and belief of the person by whom it is sworn.
(15)
An affidavit, a corrective affidavit, a schedule or an additional schedule referred to in this section shall be in a form specified by the Registrar by general notice published in the Gazette.