wo Hong Kong Legislative Council this 15th day of 78.
HONG EONG
No. 79 of 1978
Clark to the Legislative Councii.
7
printed impression has been carefully compared by me bill, and is found by me to be a true and correctly pay of the sata bili.
Pla
1.
Clerk to the Legislative Council).
1 assent.
Man, Midda
Governor.
30th November, 1978.
An Ordinance to amend the Inland Revenue Ordinance.
[1st December, 1978]
Enacted by the Governor of Hong Kong, with the advice and conscut
of the Legislative Council thereof.
1. (I) This Ordinance may be cited as the Inland Revenue (Amend- Short tide, ment) (No. 4) Ordinance 1978.
(2) Section 2 shall be deemed to have come into operation on the 1st April 1978.
The amendments to the principal Ordinance made by section 2 shall apply in relation to-
(a) all assessments, other than assessments to provisional salaries tax made under section 63C, made in respect of the year of assess- ment commencing on the 1st April 1978;
(6) all assessments in respect of the year of assessment commencing on the 1st April 1979 and all subsequent years of assesFFILEDE. (4) Section 3 shall come into operation on the 1st April 1979 and shall apply in relation to all assessments in respect of the year of assess- ment commencing on the 1st April 1979 and all subsequent years of
assessment.
and application.