1
HONG KONG
or 1949.
I assent.
Governor's Deputy-
21st January, 1949.
Au Ordinance to amend the Inland Revenue Ordinance, 1947.
[22nd January, 1949.]
Br it exacted by the Governor of Hong Kong with the advice and consent of the Legislative Council thereof:
1. This Ordinance may be cited as the Inland Revenue Short file. (Amendment) Ordinance, 1949, and shall be read as one with the Ordinance Inland Revenue Ordinance, 1947, hereinafter referred to as the No. so of principal Ordinance.
2.
15:47-
Amendment
of specics z
Section 2 of the principal Ordinance is hereby amended-
(a) by the deletion of the definition of "British Empire 1 of the and the substitution therefor of the following:
British Empire' means any part of His Majesty's dominions, territories under His Majesty's protection, territories under mandate or trusteeship by the Government of any part of His Majesty's dominions;**;
(b) by the deletion of the definition of business aud
the substitution therefor of the following:
4 business' includes agricultural undertaking, poultry and pig rearing and the sub-letting by any person of auy premises or portion thereof rented by him;"; and
cr
(0) by the deletion of the definition of income arising in or derived from the Colony and the abstitution therefor of the following:-
principal Ordinance