1956-HKRS28-8-23_Part03 — Page 19

Amendment

of section $1.

Amendnient of section $2.

Amendment

of section 83,

Addition

of new section

87.A.

80

(e) by the deletion from subsection (3) of the word "three"

and the substitution therefor of the following-

"six**;

(f) by the addition after subsection (3) of the following new

subsection-

**(4) Any person who aids, abets or incites another person to commit an offence under this section shall be deemed to have committed the same offence and to be liable to the same penalty." *

(g) by the renumbering of the old subsection (4) as sub-

section (5).

82. Section 81 of the principal Ordinance is amended by the insertion in paragraph (c) before the word "this" of the following-

“section 4 of".

63. Section 8a of the principal Ordinance is amended-

(a) by the deletion from the penalty provision in subsection (1) after the word "which" of the word "he" and the sub- stitution therefor of the following-

"the person who evaded or attempted to evade tax';

(b) by the deletion from the penalty provision in sub-

section (1) of the words "or during".

64. Section 83 of the principal Ordinance is amended by the deletion of the comma after the word "assessment",

65. The principal Ordinance is amended by the addition after section 87 of the following new section-

"Approval

of retire- ment schemes,

87A. Upon application in such manner as may be prescribed the Commissioner may, for the purposes of this Ordinance, approve, either as a whole or in part, any retirement scheme or provident fund which, in his opinion, complies substantially with such requirements as may be prescribed, and may withdraw any approval so given.".

31

Amendment of section

66. Section 88 of the principal Ordinance is amended- (a) by the insertion in the proviso after the word "purposes" 88.

of the following-

"and are Colony":

not expended substantially outside the

(b) by the deletion from paragraph (4) of the proviso of the words "a primary purpose" and the substitution therefor of the following-

"the expressed objects".

of First

67. The First Schedule to the principal Ordinance is amended Amendment by the deletion of the words "For the year of assessment 1947/48 Schedule. and until superseded" and the substitution therefor of the following-

"For the years of assessment 1947/48 to 1940/50 in- clusive".

68. The Second Schedule to the principal Ordinance is Amendment

of Second amended by the deletion of the words "For the year of assessment

Schedule. 1947/48 and each year thereafter until superseded" and the sub- stitution therefor of the following-

"For the years of assessment 1947/48 to 1949/50 in- clusive".

69. Rule 4 of the Inland Revenue Rules is hereby rescinded. Ruscission

of rule 4 of the

Inland Revenue

Rules. (Vol. IX,

P. 356)

70. The Board of Inland Revenue (Seizure of Defaulter's Rescission. Movable Property) Rules, 1953, are hereby rescinded.

(GN.A.

106/53).

Assess- ments for 1955/56 or 1956/57 made prior to enact-

71. Where a person who has been charged to tax prior to the enactment of this Ordinance in respect of the years of assess- ment commencing on the 1st April, 1955, or the 1st April, 1956, proves to the satisfaction of the Commissioner within twelve months from the date of enactment of this Ordinance that had be ment of been charged to tax for those years of assessment subsequently Ordinance.

this

to the enactment of this Ordinance the amount of tax charged on