AUTICING PERAI of
Section 40.
vision of the machinery or plant for the purposes of producing profits chargeable to tax under Part IV.".
Section 40(1) of the principal Ordinance is amended by inserting. after the definition of "capital expenditure on the provision of machinery or plant", the following defa|tion—
**"class of machinery or plant" means the items of machinery or plaat for which the same rate of depreciation is prescribed by the Board of Toland Revenue.".
Passed by the Hong Kong Legislative Concil This 5th day of November 1980.
No. 64 of 1980
Clerk to the Legifforing Council. Lexisło
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.
Clerk
I ameal.
Pack 4
Acting Gover]