1941-HKRS28-8-2_Part01 — Page 20

HONG KONG

No. 13 of 1941.

I assent.

J. bot. Wortherse

Governor.

27th June, 1941.

An Ordinance to amend and consolidate the War Revenue

Ordinances of 1940.

[27th June, 1941]

BE it enacted by the Governor of Hong Kong, with the advice and consent of the Legislative Council thereof, as follows:-

CHAPTER 1.

PRELIMINARY.

1. This Ordinance may be cited as the War Revenue short title. Ordinance, 1941.

2. In this Ordinance, unless the context otherwise Interpreta requires-

#F

active partner in relation to a partnership, means a

partner who takes an active part in the control, management,

or conduct of the trade or business of such partnership;

零感

agent", in relation to

in relation to a non-resident person or to a

partnership in which any partner is a non-resident person, includes-

(a) the agent, attorney, Factor, receiver, or manager in the Colony of such person or partnership, and

(b) any person in the Colony through whom such person or partnership is in receipt of any profits or income arising in or derived from the Colony;

**Assistant Commissioner means an Assistant Commis- sioner of War Taxation appointed under this Ordinance;

"authorized representative

**

means 30 individual authorized in writing by any person to act on his behalf for the purposes of this Ordinance who is

(a) in any case-

(i) an accountant approved by the Commissioner,

(ii) a solicitor, or counsel instructed by a solicitor, (iii) an employee regularly employed by the person concerned, or

(iv) any other person approved by the Commissioner; (b) in the case of an individual, a relative;

(c) in the case of a company, a director or the secretary; (d) in the case of a partnership, a partner;

(e) in the case of a body of persons, a member;

ri

bill of sale' means a bill of sale registrable under the Bills of Sale Ordinance, 1888;

tion.

Ordinance No. 7 of 1886.

*