A BILL
To
Amend the Inland Revenue Ordinance.
Enclosure No. 4
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 ment) 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 3 and 4 shall be deemed to have come into operation on 26 February 1987.
2. Section 14 of the principal Ordinance is amended—
(a) in the fourth proviso--
(i) by inserting after “1984 and all subsequent years of assess- ment" the following--
"up to and including the year of assessment commencing on 1 April 1986":
(ii) by deleting the full stop and substituting a semicolon; and
(b) by inserting after the fourth proviso the following-
"Provided further that for the year of assessment commencing on 1 April 1987 and all subsequent years of
assessment-
commencement.
Amendment of section 14