INLAND REVENUE (AMENDMENT) (NO. 6)
Ord. No. 48/79
A145
L.S.
HONG KONG
No. 48 OF 1979
I assent.
JACK CATER. Acting Governor.
19th July, 1979.
An Ordinance to amend the Inland Revenue Ordinance.
[20th July, 1979]
Enacted by the Governor of Hong Kong, with the advice and consent
of the Legislative Council thereof.
1. (1) This Ordinance may be cited as the Inland Revenue (Amend- Short title and
application. ment) (No. 6) Ordinance 1979.
(2) The amendments to the principal Ordinance made by section 2 shall apply in relation to-
(a) all assessments, other than assessments to provisional salaries tax made under section 63C, made in respect of the year of assess- ment commencing on 1 April 1978;
(b) all assessments in respect of the year of assessment commencing
on 1 April 1979 and all subsequent years of assessment.
2.
Section 9(6) of the principal Ordinance is amended-
Amendment of section 9.
(a) by deleting the full stop at the end and substituting a semicolon; (Cap. 112.)
and
(b) by inserting after the definition of "control" the following-
""place of residence" includes a residence provided by an employer or an associated corporation notwithstanding that the employee is required to occupy that place of residence by or under his terms of employment and whether or not by doing so he can better perform his duties.".
Passed by the Hong Kong Legislative Council this 18th day of July, 1979.
STEPHEN S. P. Tam, Clerk to the Legislative Council.
This printed impression has been carefully compared by me with the bill, and is found by me to be a true and correctly printed copy of the said bill.
STEPHEN S. P. TAM,
Clerk to the Legislative Council.