1
A BILL
ANNEX A TO XCR (79)82
ΤΟ
Amend the Inland Revenue Ordinance.
Enacted by the Governor of Hong Kong, with the
advice and consent of the Legislative Council thereof.
Short title, commence- ment and application.
1. (1) This Ordinance may be cited as the
Inland Revenue (Amendment) (No. 4) Ordinance 1979
and shall be deemed to have come into operation on
1 April 1978.
(Cap. 112.)
(2) The amendments to the principal Ordinance
made by sections 2 and 3 shall apply in relation to -
Amendment of section 42B.
(a) all assessments made in respect of the year
of assessment commencing on 1 April 1978,
other than assessments to provisional salaries
tax made under section 63C;
(b) all assessments made in respect of the year
of assessment commencing on 1 April 1979
and all subsequent years of assessment.
2.
Section 42B(1) of the principal Ordinance is
amended