HONG KONG LEGISLATIVE COUNCIL-8 March 1989
香港立法局 一九八九年三月八日
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departmental practice issued for the information and guidance of taxpayers. They have no binding force and do not affect a person's right of objection or appeal under the Inland Revenue Ordinance. In many cases amendments can be made to the Ordinance without the need to issue a Practice Note. So, against this background I consider that the correct time for the issue of a Practice Note should be shortly after the law has been enacted. In the present case the date for the new provision to come into operation is 1 April 1989. The commissioner has advised me that the Practice Note will be issued before then. I can, however, give the assurance sought by Mr. WONG that a practice does exist of allowing a deduction to non-resident entertainers and sportsmen of an amount equal to one-third of the income derived.
Sir, I beg to move.
Question put and agreed to.
Bill read the Second time.
Bill committed to a Committee of the whole Council pursuant to Standing Order 43(1).
LIFTS AND ESCALATORS (SAFETY) (AMENDMENT) BILL 1989
Resumption of debate on Second Reading which was moved on 15 February 1989
Question proposed, put and agreed to.
Bill read the Second time.
Bill committed to a Committee of the whole Council pursuant to Standing Order 43(1).
PHARMACY AND POISONS (AMENDMENT) BILL 1989
Resumption of debate on Second Reading which was moved on 15 February 1989
Question proposed, put and agreed to.
Bill read the Second time.