Amendment and
wecken 69.
2
this allowance of $2.500 shall be reduced by 15 per cent of the amount, if any, by which-
(i) in the case of an individual who is chargeable to salaries tax under Part III, the assessable income of that individual, less the outgoings, expenses, allowances and excesses provided for in sections ÏZ(1)α), (b) and (c) and 12A, exceeds $12,500; and
fti) in the case of an individual who has elected for personal assessment under this Part, the total income of that individual (as reduced under section 42(2)) exceeds $12,500;";
(6) by inserting after paragraph (b) the following new paragraph—
"(bb) an additional allowance of $5,000 if at any time during the year of assessment the individual was married to a wife, but this allowance of $5.000 shall be reduced by 13 per cent of the amount, if any, by which—
() in the case of an individual who is chargeable to salaries tax under Part 11, the assessable income of that individual, less the outgoings, expenses, allowances and excesses provided for in sections [2(1)α), (b) and (c) and 12A, exceeds $25,000;
(i) in the case of an individual who has elected for personal assessment under this Part, the total income of that individual (as reduced under section 42(2)) exceeds $25,000:
164 r
Provided that-
( where the wife is living apart from her husband the additional allowance shall be granted only where the husband is maintaining or supporting the wife and on due claim being made therefor by the husband;
(i) where the allowance is granted in respect of a wife living apart from her busband, the wife shall be treated as being a wife not living apart from her husband for the purposes of sections 10, 159, 41(4) and 42A;
(iii) any claim made under this paragraph in respect of a wife living apart from her busband may be revoked by the husband within the year of assessment in respect of which it was made or within 6 years after the expiration of that year;"; and
(c) in paragraph (c)-
(i) by deleting "$3,000" and substituting the following-
***$4,000":
() by deleting "$2,500" and substituting the following-
**$3,000";
(iii) by deleting "$1.500" and substituting the following-
**$3,000"; and
(iv) in paragraph (1) of the proviso by deleting "$11,500" and substituling the following-
"513,500".
3. Section 65(1) of the principal Ordinance is amended by deleting "60" and substituting the following-
Passed by the Hong Kong Legislative Council
1st day of June,
1977.
Clerk to the Legislative Council.
This printed impression has been carefully compared by me with the bill, and is found by me to be a trus, (correctly printed copy of the said but.
Clerk to the Legislative Council.
**TS".