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(e) any profit on the sale of such a Goverment bond, shall not be Included in the profits of any corporation or other person chargeable to tax under this Part
(2) For the purposes of this Part, interest in respect of which interest tax has been paid under Part V shall not be included in ascertaining the profits of a person, other than a corporation, chargeable to tax under this Part.”. Section 28(1) of the principal Ordinance is amended- (a) in proviso (d), by deleting the full stop at the and thereof and
substituting a semicolon; and
4.
(b) by inserting after proviso (d) the following new proviso-
(e) any interest paid or payable on a Government bond issued under the Loans (Government Bonds) Ordinsne
130 of 1975A
1975.
1975.7.
Passed by the Hong Kong Legislative Council lat day of Gett
I assent.
to the Legistative Council.
This printed impression has been carefully compared by me with the bill, and is found by me to be a true and correctly printed copy of the said bill.
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Clerk to the Legislative Council.
N.Sehr. M. N. Sad
Governor.
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24th October, 1975.