| 单词 | Divest |
| 释义 | 脫除／剝奪權益／禠奪 To remove or dispose of property rights. A property owner may voluntarily divest himself of property, for example by sale of gift. If the property, estate or interest has been diverted, whether for value or not, or for the benefit of any person entitled to the property, estate or interest in remainder or reversion in such property within three years before the death, the property is deemed to pass on the death: Estate Duty Ordinance (Cap 111) s 6. See also Gift; Sale; Transfer; Vest. 除去或處置財產權益。財產擁有人可自願地脫除本身財產的權益，例如透過售賣饋贈。如有關的財產、業權或權益已被轉移，則不論是否有值代價、或為了任何享有有關財產、業權或權益的剩餘或復歸權益的人的利益，乃於死者去世三年前已作出轉移，則有關的財產會被當作為在去世時轉移的財產：《遺產稅條例》（香港法例第111章）第6條。另見 Gift; Sale; Transfer; Vest。v. |
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