HONG CUNG
No. 13 of 1971.
I assent.
Krunch.
Governor
25th March, 1971.
An Ordinance to amend the Inland Revenue Ordinance.
[1st April, 1970.)
Enacted 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 (Amendment) (No. 2) Ordinance 1971 and shall be deemed to have come into operation on 1st April 1970 and shall apply to assess- ments for the year of assessment commencing on 1st April 1971 and to subsequent years of assessment,
2. Section 2 of the principal Ordinance is amended, in sub- section (1), by deleting the definition of "approved charitable donation" and substituting the following-
""approved charitable donation" means a donation of money to any charitable institution or trust of a public character which is exempt from tax under section 88;”.
3. Section 89 of the principal Ordinance is repealed.
Short title and Commencement
Amendment of section 2. (Cap. 112)
Repeal of section 89.