HONG KONG

No. 26 of 1969.

Tassent.

Houch

Governor. 18th June, 1969.

An Ordinance to amend the Inland Revenue Ordinance.

[20th June, 1969]

Enacted by the Govenor of Hong Kong, with the advice and consent of the Legislative Council thereof.

1. (1) This Ordinance may be cited as the Inland Revenue (Amendment) Ordinance 1969.

(2) Sections 3, 5, 7, 8, 9 to 14, 16, 18 to 27, 30 and 32 shall be deemed to have come into operation on the 1st day of April 1969 and shall apply in relation to assessments for the year of assessment commencing on the 1st day of April 1969 and to sub- sequent years of assessment

2. The long title of the principal Ordinance is amended by deleting "earrings and profits" and substituting the following-

"property, earnings, profits and interest".

3. Section 2 of the principal Ordinance is amended-- (a) in subsection (1)—–—–

(i) by deleting the definition of "Commissioner" and substituting the following-

""Commissioner" means the Commissioner of Inland

Revenue appointed under this Ordinance;";

Short title and Commencement.

Amendment of long title.

(Cap. 112)

Amendment of section 2.

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