Amendment of
section 2. (p. 112,
Amendment of section 4
Amendment of section 5.
2
2. Section 2 of the principal Ordinance is amended in subsection (1)
(0) by deleting paragraph (c) of the definition of "authorized
representative" and substituting the following-
"(c) in the case of a corporation, a director, officer
or liquidator of the corporation;";
(b) by inserting, in the definition of "corporation", after
"elsewhere" the following-
"but does not include a co-operative society or a trade union":
(c) by deleting "company" in the definition of "person" and
substituting the following-
"corporation".
3. Section 4 of the principal Ordinance is amended in subsection (4)-~~
(a) by deleting the full stop at the end of paragraph (b) and
substituting the following-
". or": aud
(b) by inserting after paragraph (b) the following new
paragraph-
"(c) to the Attorney General, or any public officer authorized by him, for the purpose of reporting under subsection (5) of section 68 an appeal to the Board of Review.".
4. Section 5 of the principal Ordinance is amended- (a) in subsection (3), by inserting after "subsection (1)" the
following-
"and subject to subsection (3A)"; and
(6) by inserting after subsection (3) the following new sub-
section-
"(3A) Notwithstanding subsection (3), in the case of an owner who concurrently occupies more than one building or part thereof exclusively for residential purposes, the exemption provided for by subsection (3) shall extend only to property tax in respect of such one building or part thereof as the owner may nominale by notice in writing to the Commissioner:
Provided that where ab owner concurrently occupies more than one part of one building exclu- sively for residential purposes the Commissioner may extend such exemption to additional parts of the
5.
3
building if he is satisfied that they are reasonably required exclusively for residential purposes of the owner and bona fide members of his household living with bim.”.
Section 8 of the principal Ordinance is amended- (a) by inserting after subsection (1) the following new
subsection-
"(IA) For the purposes of this Part, income arising in or derived from the Colony from any employment-
(a) includes, without in any way limiting the meaning of the expression and subject to paragraph (b), all income derived from services rendered in the Colony including leave pay attributable to such services; and (b) excludes income derived from services
rendered by a person who-
(i) is not employed by the Government or as master or member of the crew of a ship or as commander or member of the crew of an aircraft; and
(li) renders outside the Colony all the services in connexion with his employment. (18) In determining whether or not all services are rendered outside the Colony for the purposes of subsection (1A) no account shall be taken of services rendered in the Colony during visits not exceeding a total of sixty days in the basis period for the year of assessment": and
(b) in subsection (2)–
(i) by deleting paragraph (c) and substituting the following-
*(c) any sum received by way of commutation of pension under an approved retirement scheme or the Pensions Ordinance;
(ca) in the case of a pension attributable to services rendered in any office or employment, other than employment by the Government, so much of the pension as is not attributable to services rendered in the Colony;
(cb) any sum, other than a pension, withdrawn from an approved retirement scheme, but, if the approved retirement scheme is set up by an
Amendment of section 8.