SET (4)
1986 Ed.]
Inland Revenue Rules
[CAP. 112
A 1
[Subsidiary]
Rule
1.
Citation
INLAND REVENUE RULES
ARRANGEMENT OF RULES
Page
A 2
Rates of Depreciation
2.
Rates of depreciation ...
Method of ascertainment, for the purposes of section 16 of the Ordinance, of the extent to which outgoings and expenses are incurred
in the production of profits in respect of which a person is chargeable to tax under Part IV of the Ordinance
2A.
General apportionment of outgoings and expenses
2B.
Interest on borrowed money used in purchase of shares
2C.
Investment portfolios ...
2D.
Rights of objection and appeal ...
Method of ascertainment and determination of the profits of the Hong Kong branch of a bank whose head office
is elsewhere than in Hong Kong
A 2
A 4
A 4
A 4
A 5
3.
Banks; Hong Kong branch offices
A 5
4.
[Revoked]
A 6
Method of ascertainment and determination of the profits of the Hong Kong branch of a person whose head office is elsewhere than in Hong Kong
5.
Profit of Hong Kong branch offices...
A 6
Method of apportioning an annuity between capital and interest
Apportionment of annuity