Amendment of section 68.
Addition of
new section 75A.
Amendment of section 77.
Amendment of section 80.
20
(1A) If the Board is satisfied that an appellant was prevented by illness or absence from the Colony or other reasonable cause from giving notice of appeal in accordance with paragraph (a) of subsection (1), the Board may extend for such period as it thinks fit the time within which notice of appeal may be given under subsection (1). This sub- section shall apply to an appeal relating to any assessment in respect of which notice of assessment is given on or after 1st April 1971.”.
43. Section 68 of the principal Ordinance is amended by deleting subsection (5) and substituting the following-
"(5) All appeals shall be heard in cantera, but any appeal may be reported in such publications as may be approved by the Attorney General in such a manner that the identity of the appellant is not disclosed.".
44. The principal Ordinance is amended by adding after section 75 the following new section—
"Recovery
of tax from wife,
75A. Where section 10 or section 42A has applied to an individual and his wife for a year of assessment, such part of the total amount of tax charged on the individual as bears the same propor- tion to such total amount as the amount of the in- come of the wife bears to the income of the individual (including income of his wife deemed to be his) may, if due and not paid, be collected from the wife, or if she is dead from her executor, notwithstanding that no assessment has been made upon her, and the provisions of this Ordinance as to the collection and recovery of tax shall apply accordingly.".
45. Section 77 of the principal Ordinance is amended in sub- section (3) by deleting ", deputy commissioner, or an assistant commissioner".
46. Section 80 of the principal Ordinance is amended in subsection (1) by deleting "section 30, subsection (2), (6) or (7) of section 51" in paragraph (c) and substituting the following-
"paragraph (a) or (b) of subsection (2) of section 29, sub- section (2), (6), (7) or (8) of section 51".
2t
47. The principal Ordinance is amended by adding after section 80 the following new section—
"Penalty for failure to make deduction
of interest tax elo.
804. (1) Any person who, being a person who is required by section 29 to make a deduction of interest tax from a payment or credit being interest chargeable with interest tax under section 28.-
(a) without reasonable excuse faits wholly or in
part to make the deduction; or
(6) knowingly applies or permits to be applied the amount of any interest tax or any part thereof for a purpose other than payment to the Government,
shall be guilty of an offence: Penalty a fine of two thousand dollars.
(2) For the purposes of paragraph (b) of sub- section (1), a deduction of interest tax shall be deemed to have been made if a sum is paid or credited to any person being interest chargeable with interest tax under section 28 and the amount of any interest tax or any part thereof shall be deemed to have been applied for a purpose other than payment to the Government if that amount is not paid to the Govern- ment within the period prescribed in subsection (2) of section 29.
(3) Notwithstanding subsection (2), a person shall not be convicted of an offence under paragraph (5) of subsection (1) if he satisfies the court that the amount of the interest tax has been paid to the Government and that bis failure to pay it within the prescribed period was due to accident, illness or other cause beyond his control.”,
48. The principal Ordinance is amended by adding after the Second Schedule the following-
"THIRD SCHEDULE,
The Hong Kong Electric Company, Limited.
China Light and Power Company, Limited.
The Hong Koop and China Gas Company, Limited.”.
[s. 26.)
Passed by the Hong Kong Legislative Council this 20th day of January, 1971.
Clerk to the Legislative Council.
Addition of Bew section BOA.
Addition of Third Schedulo,