Enclosure No. 2
1
HONG KONG
LEGAL REPORT
DUTIABLE COMMODITIES
(AMENDMENT) ORDINANCE 1988
(No. 10 of 1988)
This Ordinance amends the Dutiable Commodities Ordinance by replacing the cigarette duty formerly calculated on a weight basis with a duty calculated on a rate per 1,000 cigarettes.
2. The Ordinance is given retroactive effect from 25 November 1987, the date on which the changeover took effect pursuant to an order made on that date under the Public Revenue Protection Ordinance (Cap. 120).
3. Before the Governor assented to the Bill in the name and on behalf of Her Majesty, the Attorney General advised that he could properly do so.
16
February 1988.
ATTORNEY GENERAL'S CHAMBERS,
HONG KONG.
い
Law Draftsman,