Inland Revenue.
CHAPTER 112.
THE INLAND REVENUE ORDINANCE.
ARRANGEMENT OF SECTIONS.
Section
1. Short title
2. Interpretation
PART I. INTRODUCTORY.
3. Board of Inland Revenue...
4. Official secrecy
PART II-PROPERTY TAX.
5. Imposition of property tax
6. By whom payable
7. Refund in case of unoccupied property
PART III-SALARIES AND ANNUITIES TAX.
8. Imposition of salaries and annuities tax
9. Definition of income from employment
10. Aggregation of married persons' incomes
11. Ascertainment of assessable income
Allowances
12.
13. Rates of salaries and annuities tax
PART IV.-PROFITS TAX.
Treatment of losses
14. Imposition of corporation profits tax
15. Imposition of business profits tax
16. Ascertainment of profits
17.
Deductions not allowed
18. Basis for computing profits
19.
...
20. Liability of certain non-resident persons
21. Profits of certain businesses to be computed on a percentage of the turnover
22. Assessment of partnerships
23.
24. Clubs, trade associations, etc.
Ascertainment of profits of insurance companies
...
25. Deduction of property tax from profits tax
26. Certain dividends excluded from assessment of profits
27. Deduction of tax from dividends of corporations
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