HỒNG CÙNG
No. 32 of 1977
I assent.
Governor.
2nd June, 1977,
An Ordinance to amend the Inland Revenue Ordinance.
(3rd June, 1977]
Enacted by the Governor of Hong Kong, with the advice and consent
of the Legislative Council thereof,
I. (1) This Ordionoce may be cited as the Inland Revenue (Amend- suom uste, mený) Ordinadçe 1977.
(2) Section 2 shall be deemed to have come into operation on the 1st April 1976.
Kent and Applica
(3) The amendments to the principal Ordinance made by section 2 shall apply in relation to-
(o) all assessments, other than assessments to provisional salaries tax made under section 63C, made in respect of the year of assess- meat commcucing on the let April 1976;
(b) all assessments in respect of the year of assessment commencing
on the 1st April 1977 and all subsequent years of assessment.
1.
Section 428(1) of the principal Ordinance is amended-
(a) by inserting after paragraph (a) the following new paragraph--
"(oa) an ad/GLional personal allowance of $1.500 if the Individual was not entitled during the year of assessment to an additional allowance under paragraph (66), but
Amendment of Section 426. (Cap. 112.)