5
THE HONG KONG GOVERNMENT GAZETTE, JUNE 27, 1941.
71. The Board of War Taxation may prescribe any Board ci forms which may be necessary for carrying this Ordinance Taxation into effect.
War
to prescribe forms.
of taxes
72. Taxes under this Ordinance shall, subject to the Incidence provisions of this Ordinance and notwithstanding anything under this contained in any other written law or in any convention grant Ordinance. or agreement, be charged at the rates specified in Chapters II, III, IV and V for the year of assessment commencing on the first day of April, 1941, and for each subsequent year of assessment、
73. No tax shall be collectable in respect of any year of assessment subsequent to the year of assessment in which the war which began on the 3rd September, 1939, is terminated.
74. The Governor in Council may by Order exempt any person, office or institution from payment of the whole or any portion of any tax chargeable under this Ordinance.
Taxes not to be in respect
collectable
of years of assessment subsequent to termina- tion of the War.
General power of
Governor in Council
to exempt
75.--(1) Subject to the provisions of Part II of the Repeal of Interpretation Ordinance, 1911 Ordinance No. 31 of 1911) Ordina3, 21 as to the effect of repeals, the War Revenue Ordinance, 1940, and 29 of the War Revenue Amendment/Ordinance, 1940, and the War 1940. Revenue (No. 2) Amendment Ordinance, 1940, are repealed and replaced by this Ordinance: Provided that all matters arising in respect of the year of assessment 1940-1941 shall be dealt with in accordance with the provisions of the said Ordinances of 1940.
(2) The Prevention of Eviction Amendment Ordinance, Amendment 1940, is amended by the substitution of the date "1941" for the date "1940" in sections 2, 3 and 4 thereof.
(3) The Prevention of Passing On of Wax Property Tax Ordinance, 1940, is amended by the substitution of the date "1941" for the date "1940" in sections 3 and 10 thereof.
of Ordinance No. 14 of 1940, ss. 2, 3 and 4.
Amendment No. 19 of
of Ordinance
1940, ss. 3 and 10.
in War
76. Any difference in the law relating to War Revenue, Operation between this Ordinance and the Ordinances referred to in of changes section 75(1) shall be deemed to have come into force on Revenue the 1st day of April, 1941, the commencement of the present law effected financial year.
by this Ordinance to be retro- spective to
commence- ment of financial
year.
Passed the Legislative Council of Hong Kong, this 26th day of June, 1941.
C. BRAMALL BURGESS,
Deputy Clerk of Councils.
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