HONG KONG
No. 11 of 1961.
I assent.
Rssua
Governor,
29th March, 1961.
An Ordinance to amend the Inland Revenue Ordinance, Chapter 112.
[1st April, 1961.]
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 (Amend- Short title ment) Ordinance, 1961, and shall come into operation on the 1st day of April, 1961.
and com- ancempol.
2. Section 5 of the Inland Revenue Ordinance (hereinafter Amendment referred to as the principal Ordinance) is amended—
(a) by the deletion of paragraph (a) of the proviso thereto and the substitution therefor of the following new paragraph-
"(a) for any year of assessment on the first day of which the rent of any land or buildings or land and buildings is restricted by reference to the rent recoverable on or before the 25th of December, 1941, under the provisions of the
of rectiod 5. (Cap. 112).