A BILL
ANNEX D TO XCR(87)58
To
Amend the Inland Revenue Ordinance.
Enacted by the Governor of Hong Kong, with the advice
and consent of the Legislative Council thereof.
Short title and
commencement.
1. (1) This Ordinance may be cited as the Inland
Revenue (Amendment) Ordinance 1987.
(2) This Ordinance shall, subject to subsection (3),
apply in relation to the year of assessment commencing on
1 April 1987 and all subsequent years of assessment.
(3) Sections 4 and 5 shall be deemed to have come
into operation on 26 February 1987.
Amendment of section 8. (Cap. 112.)
2. Section 8 of the principal Ordinance is amended
by deleting subsections (1A) and (1B) and substituting the
following
-
"(1A) Except in the case of a person employed by
the Government or as master or member of the crew of a
ship or as commander or member of the crew of an
aircraft, and subject to subsection (1B), income from
any employment shall for the purposes of this Part be
treated as arising in or derived from Hong Kong if it