Instead, costs of all leave and school passages, up to the approved limit, are paid directly by the Government to either the authorised travel agents or airlines with whom the officers booked their passages. Section 9(1)(a) of the Inland Revenue Ordinance provides a statutory exemption in respect of any holiday warrant or passage provided the value or allowance for the purchase of any such holiday warrant or passage is used or expended for the purpose of travel. This statutory exemption naturally applies equally to public and private sect
employees.
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