Duty Assessed and Collections for the year ended 31 March 2000

Estate Duty	Assessments issued before 1 April 1999 (Dollars thousand)	Original Assessments issued in 1999-2000 (Dollars thousand)	Additional Assessments issued in 1999-2000 (Dollars thousand)	Total (Dollars thousand)
Outstanding charges brought forward from 1998-1999	238,998	－	－	238,998
Less： Amount discharged	11,565	－	－	11,565
Net outstanding charges brought forward from 1998-1999	227,433	－	－	227,433
Net duty assessed	－	1,356,734	2,137	1,358,871
Penalties charged	－	9,916	37	9,953
Interest charged	6,964	168,066	739	175,769
Total amount payable	234,397	1,534,716	2,913	1,772,026
Less：Amount paid on account before 1 April 1999	－	1,133,038	103	1,133,141
Net duty, penalties and interest payable in 1999-2000	234,397	401,678	2,810	638,885
Less：Outstanding charges carried forward to 2000-2001	141,846	118,605	580	261,031
Net duty, penalties and interest paid in 1999-2000	92,551	283,073	2,230	377,854
Add：Duty and interest paid on account in respect of assessments to be issued in subsequent years	－	893,645	131	893,776
Total collections in 1999-2000	92,551	1,176,718	2,361	1,271,630

Original Assessments issued in 1999-2000

Original Assessments issued in 1999-2000	Estates valued under $2m (Dollars thousand)	Estates valued $2m to $4m (Dollars thousand)	Estates valued $4m to $10m (Dollars thousand)	Estates valued $10m to $20m (Dollars thousand)	Estates valued over $20m (Dollars thousand)	Total original assessments (Dollars thousand)
Net duty assessed	256	473	74,122	230,385	1,051,498	1,356,734
Penalties charged	1	199	1,772	1,561	6,383	9,916
Interest charged	487	650	13,441	26,511	126,977	168,066
Total amount payable	744	1,322	89,335	258,457	1,184,858	1,534,716
Less：Amount paid on account before 1 April 1999	273	1,025	39,568	137,243	954,929	1,133,038
Net duty, penalties and interest payable in 1999-2000	471	297	49,767	121,214	229,929	401,678
Less：Outstanding charges carried forward to 2000-2001	423	0	18,017	32,180	67,985	118,605
Net duty, penalties and interest paid in 1999-2000	48	297	31,750	89,034	161,944	283,073
Add：Duty and interest paid on account in respect of assessments to be issued in subsequent years	1,787	715	71,502	196,500	623,141	893,645
Collections of original assessments issued in 1999-2000	1,835	1,012	103,252	285,534	785,085	1,176,718