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FRIDAY, FEBRUARY 1, 1985
THIS SECTION NOW PROVIDES THAT WHERE THE BOARD OF REVIEW, HAVING HEARD AN APPEAL, DECIDES NOT TO REDUCE OR ANNUL THE ASSESSMENT, IT MAY ORDER THE UNSUCCESSFUL APPELLANT TO PAY AS COSTS OF THE BOARD A SUM NOT EXCEEDING $100.
THE SPOKESMAN SAID THAT THIS FIGURE WAS FIXED IN 1947 AND WAS NOW FAR TOO LOW TO HAVE A DETERRENT EFFECT ON APPEALS WHICH ARE FRIVOLOUS OR WITHOUT MERIT, PARTICULARLY WHERE THE APPELLANT SEES THE APPEAL PROCESS AS AN EFFECTIVE DEVICE FOR DEFERRING PAYMENT OF TAX.
* TO AMEND SECTION 69(1) WHICH PROVIDES FOR
EITHER THE APPELLANT OR THE COMMISSIONER TO MAKE AN APPLICATION REQUIRING THE BOARD OF REVIEW TO STATE A CASE ON A QUESTION OF LAW FOR THE OPINION OF THE HIGH COURT. THE FEE HAS REMAINED FIXED AT $50 SINCE THE INLAND REVENUE ORDINANCE WAS ENACTED IN 1947 AND NOW BEARS NO RELATION TO PRESENT DAY VALUES. FOR THIS REASON, THE SPOKESMAN SAID, IT IS PROPOSED TO INCREASE THE FEE TO $400.
THE BILL WILL BE INTRODUCED INTO THE LEGISLATIVE COUNCIL ON WEDNESDAY (FEBRUARY 6), AND IS EXPECTED TO RECEIVE ITS THIRD READING ON MARCH 13.
ANYONE WHO WISHES TO COMMENT ON THE PROVISIONS OF THE BILL MAY WRITE TO UMELCO AT SWIRE HOUSE, 12TH FLOOR, CHATER ROAD, CENTRAL OR TO THE COMMISSIONER OF INLAND REVENUE AT WINDSOR HOUSE, 311 GLOUCESTER ROAD, CAUSEWAY BAY, HONG KONG.
NEW AIR SERVICE RULES PUBLISHED *****
NEW REGULATIONS PROVIDING FOR AIR SERVICE LICENSING ARRANGEMENTS FOR ROUTES BETWEEN LONDON AND HONG KONG TO BE RATIONALISED, ARE GAZETTED TODAY.
THE AIR TRANSPORT (LICENSING OF AIR SERVICES) (AMENDMENT) REGULATIONS 1985 PROVIDE THAT IN FUTURE, BRITISH AIRWAYS AND BRITISH CALEDONIAN, WHICH WILL CONTINUE TO BE LICENSED BY THE CIVIL AVIATION AUTHORITY IN LONDON, WILL REQUIRE PERMITS ISSUED BY THE DIRECTOR OF CIVIL AVIATION IN HONG KONG, ADDITIONALLY, CATHAY PACIFIC AIRWAYS, WHICH WILL CONTINUE TO BE LICENSED BY THE HONG KONG AIR TRANSPORT LICENSING AUTHORITY, WILL RECEIVE A PERMIT FROM THE UK DEPARTMENT OF TRANSPORT.
THE NEW