1989 Ed.]
Inland Revenue
Section
CHAPTER 112
INLAND REVENUE ORDINANCE
[CAP. 112
I
ARRANGEMENT OF SECTIONS
Page
PART I
INTRODUCTORY
1. Short title
2. Interpretation
3. Establishment of Board of Inland Revenue. Power of Governor to appoint a
Commissioner and other officers
3A. Exercise of powers and duties
4. Official secrecy
PART II
PROPERTY TAX
5. Charge of property tax
5A. Ascertainment of assessable value
5B. Ascertainment of assessable value on or after 1 April 1983
6. (Repealed)
7. Reduction and refund in case of unoccupied property
7A. Interpretation
7B. Claims for refund of property tax
7C. Bad debts
PART III
SALARIES TAX
8. Charge of salaries tax
9. Definition of income from employment
10. Aggregation of incomes of spouses
11. (Repealed)
11A. (Repealed)
11B. Ascertainment of assessable income
11C. Office or employment of profit
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