1954-HKRS28-8-21_Part03 — Page 30

An Ordinance

Chapter 112,

HONG KONG

No. 36 OF 1954+

1 assent.

Officer Administering

the Government,

23rd September, 1954.

to amend the Inland Revenue Ordinance,

[24th September, 1954]

Be it enacted by the Governor of Hong Kong, with the advice

and consent of the Legislative Council thereof, as follows--

1. This Ordinance may be cited as the Inland Revenue Short title. (Amendment) Ordinance, 1954,

2. Section 9 of the Inland Revenue Ordinance is amended Amendment by the addition after subsection (1) of the following new of section 9.

subsection-

"(A) (a) Notwithstanding paragraph (a) of subsection

(1), where an employer refunds all or part of the rent paid by the employee, such refund shall be deemed not to be income!