262
LEGISLATIVE COUNCIL.
No. 8. 127. The following Bill was read a first and second time at a meeting of the Council held on the 14th March, 1940 :-
[No. 48/39 :-6.3.40.-6.]
A BILL
INTITULED
An Ordinance to impose war taxes and to regulate the
Collection thereof.
BE it enacted by the Governor of Hong Kong, with the advice and consent of the Legislative Council thereof, as follows:-
CHAPTER I.
Short title.
Interpreta- tion.
PRELIMINARY.
1. This Ordinance may be cited as the War Revenue Ordinance, 1940.
2. In this Ordinance, unless the context otherwise requires--
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active partner in relation to a partnership, means a partner who takes an active part in the control, management, or conduct of the trade or business of such partnership;
"agent", in relation to a non-resident person or to a partnership in which any partner is a non-resident person. includes
(a) the agent, attorney, factor, receiver, or manager in the Colony of such person or partnership, and
(b) any person in the Colony through whom such person or partnership is in receipt of any profits or income arising in or derived from the Colony;
Assistant Commissioner means an Assistant Commis- sioner of War Taxation appointed under this Ordinance;
authorized representative
وو
means an individual authorized in writing by any person to act on his behalf for the purposes of this Ordinance who is-
(a) in any case—
(i) an accountant approved by the Commissioner, (ii) a solicitor, or counsel instructed by a solicitor, (iii) an employce regularly employed by the person concerned, or
(iv) any other person approved by the Commissioner:
(b) in the case of an individual, a relative;
(c) in the case of a company, a director or the secretary;