1989 Ed.]
Inland Revenue
[CAP. 112
7
Section
Page
Recovery of tax from wife.
~156′′
76. Recovery of tax from a debtor of the taxpayer
157
17. Recovery of tax from persons leaving Hong Kong..
157
77A. Refusal of clearance to ships and aircraft where tax is in default.....
158
159
78. (Repealed)
PART XIII
REPAYMENT
79. Tax paid in excess to be refunded
159
PART XIV
PENALTIES AND OFFENCES
80. Penalties for failure to make returns, making incorrect returns, etc.
160
80A. (Repealed)
161
81. Breach of secrecy and other matters to be offences
161
82. Penal provisions relating to fraud, etc.
161
82A. Additional tax in certain cases
162
82B. Appeals against assessment to additional tax to Board of Review .....
164
83. Tax payable notwithstanding proceedings
164
84. Prosecutions, sanction of Commissioner
164
PART XV
GENERAL
85. Power to make rules
165
86. Board of Inland Revenue to specify forms
165
87. General power of Governor in Council to exempt
166
87A. Approval of retirement schemes
166
88. Exemption of charitable bodies
166
Schedule 1. Standard Rate
166
Schedule 2. Rates
167
Schedule 3. Public Utility Companies
171
Schedule 4-Percentage reduction specified for the purposes of s. 42B(1)
171