CAP. 112]
Inland Revenue
[1989 Ed.
(b) if the Commonwealth rate of tax appropriate to his case exceeds the rate of tax appropriate to his case under this Ordinance, the rate at which relief is to be given shall be equal to the amount by which the rate of tax appropriate to his case under this Ordinance exceeds one-half of the Commonwealth tax. (Amended 30 of 1950 Schedule)
(3) For the purposes of this section, Commonwealth income tax means any income tax charged under any law in force in any part of the Commonwealth (other than the United Kingdom or Hong Kong) if the legislature of that part or place has provided for relief in respect of tax charged on income both in that part or place and Hong Kong in a manner similar to that provided in this section. (Amended 30 of 1950 Schedule)
(4) For the purpose of this section the expression "rate of tax" when applied to tax paid or payable under this Ordinance means the rate determined by dividing the amount of the tax paid or payable for the year (before the deduction of the relief granted under this section) by the amount of the income in respect of which the tax paid or payable under this Ordinance has been charged for that year and the Commonwealth rate of tax shall be computed in a similar manner. (Replaced 49 of 1956 s. 34)
(Replaced 49 of 1956 s. 34. Amended 26 of 1969 s. 27)
(5) Where a person is for any year of assessment resident both in Hong Kong and in a part or place in which Commonwealth income tax is charged, he shall for the purposes of this section be deemed to be resident where during that year he resides for the longer period. (Amended 30 of 1950 Schedule)
(6) The expression "income" in this section shall mean income or profits. (Added 30 of 1950 Schedule. Amended 49 of 1956 s. 34)
46. Official secrecy
(Amended 7 of 1986 s. 12)
Where, under any law in force in any part of the Commonwealth provision is made for the allowance of relief from income tax in respect of the payment of tax under this Ordinance, the obligation as to secrecy imposed by section 4 of this Ordinance shall not prevent the disclosure to the authorized officers of the Government in that part of the Commonwealth of such facts as may be necessary to enable the proper relief to be given in cases where relief is claimed from tax under this Ordinance or from income tax in that part or place aforesaid. (Amended 30 of 1950 Schedule)
47-48. (Repealed 49 of 1956 s. 35)
49. Double taxation arrangements
(1) If the Governor in Council by order declares that arrangements specified in the order have been made with the Government of any territory
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