An Ordinance
Chapter 112,
HONG KONG
No. 36 OF 1954+
1 assent.
Officer Administering
the Government,
23rd September, 1954.
to amend the Inland Revenue Ordinance,
[24th September, 1954]
Be it enacted by the Governor of Hong Kong, with the advice
and consent of the Legislative Council thereof, as follows--
1. This Ordinance may be cited as the Inland Revenue Short title. (Amendment) Ordinance, 1954,
2. Section 9 of the Inland Revenue Ordinance is amended Amendment by the addition after subsection (1) of the following new of section 9.
subsection-
"(A) (a) Notwithstanding paragraph (a) of subsection
(1), where an employer refunds all or part of the rent paid by the employee, such refund shall be deemed not to be income!