HONG KONG : "MIXED" AND "SEPARATE" BDTCs
A.
PERSONS BORN IN HONG KONG ON OR AFTER 1.1.83 AND BEFORE 1.7.97
(i)
Father born Hong Kong/mother born
BDTC s.15(1)(a)
MIXED
another D.T. (or vice-versa)
(ii)
Father settled Hong Kong/mother settled in another D.T. (or vice-versa)
BDTC s.15(1)(b)
MIXED
(iii)
Father born Hong Kong/mother settled in another D.T. or vice-versa
BDTC s.15(1)(a)/(b)
MIXED
(iv)
Father and mother born in another D.T. but not settled in Hong Kong
BDTC s.15(1)(a)
MIXED
(v)
As (iv) but one or both settled in Hong Kong
BDTC s.15(1)(a)/(b)
MIXED
(vi)
Non-BDTC adopted/jointly adopted in Hong Kong by an adopter who is a BDTC by connection with another D.T.
BDTC s.15(5)
MIXED
(vii)
Non-BDTC jointly adopted in Hong Kong by BDTCS one of who is a BDTC by connection with Hong Kong and the other by connection with another D.T.
BDTC s.15(5)
MIXED
(viii)
Non-BDTC jointly adopted in Hong Kong by BDTCs both by connection with another D.T.
BDTC s.15(5)
MIXED
(ix)
Non BDTC adopted in another D.T. by an adopter who is a BDTC by connection with Hong Kong.
BDTC s.15(5)
MIXED
(x)
Non-BDTC adopted jointly in another D.T. and one adopter is a BDTC by connection with Hong Kong (the other is not a BDTC)
BDTC s.15(5)
MIXED
(xi)
Non-BDTC adopted jointly in another D.T. and both adopters are BDTCS, one by connection with Hong Kong and one by connection with another D.T.
BDTC s.15(5)
SEPARATE
(xii)
Non-BDTC adopted in another D.T. and either the single adopter or one or both of the joint adopters is/are BDTCs by connection with another D.T.
BDTC s.15(5)
SEPARATE