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CAP. 112]
Inland Revenue
[1989 Ed.
(a) any office or employment of profit; and (b) any pension.
(1A) For the purposes of this Part, income arising in or derived from Hong Kong from any employment-
(a) includes, without in any way limiting the meaning of the expression and subject to paragraph (b), all income derived from services rendered in Hong Kong including leave pay attributable to such services; (Amended 69 of 1987 s. 2)
(b) excludes income derived from services rendered by a person
who
(i) is not employed by the Government or as master or member of the crew of a ship or as commander or member of the crew of an aircraft; and
(ii) renders outside Hong Kong all the services in connection with his employment; and (Added 2 of 1971 s. 5. Amended 69 of 1981 s. 2)
(c) excludes income derived by a person from services rendered by
him in any territory outside Hong Kong where—
(i) by the laws of the territory where the services are rendered, the income is chargeable to tax of substantially the same nature as salaries tax under this Ordinance; and
(ii) the Commissioner is satisfied that that person has, by deduction or otherwise, paid tax of that nature in that territory in respect of the income. (Added 69 of 1987 s. 2)
(1B) In determining whether or not all services are rendered outside Hong Kong for the purposes of subsection (1A) no account shall be taken of services rendered in Hong Kong during visits not exceeding a total of 60 days in the basis period for the year of assessment. (Added 2 of 1971 s. 5)
(2) In computing the income of any person for the purposes of subsection (1) there shall be excluded the following-
(a) the official emoluments received by the Governor;
(b) the official emoluments of consuls, vice-consuls and persons employed on the staff of any consulate, who are subjects or citizens of the state which they represent;
(c) any sum received by way of commutation of pension under an approved retirement scheme, the Pensions Ordinance (Cap. 89), the Pension Benefits Ordinance (Cap. 99) or the Pension Benefits (Judicial Officers) Ordinance (Cap. 401); (Replaced 2 of 1971 s. 5. Amended 36 of 1987 s. 42; 85 of 1988 s. 48)
(ca) in the case of a pension attributable to services rendered in any office or employment, other than employment by the Government, so much of the pension as is not attributable to services rendered in Hong Kong; (Added 2 of 1971 s. 5)
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