1961-HKRS28-8-28_Part01 — Page 19

HONG KOld

No. 11 of 1961.

I assent.

Resea

Governor.

29th March, 1961.

An Ordinance to amend the Inland Revenue Ordinance, Chapter 112.

[1st April, 1961.]

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 (Amend- Short title ment) Ordinance, 1961, and shall come into operation on the lat day of April, 1961.

and com- MENCEMØBL.

2. Section 5 of the Inland Revenue Ordinance (hereinafter Amendment referred to as the principat Ordinance) is amended—

(a) by the deletion of paragraph (a) of the proviso thereto and

the substitution therefor of the following new paragraph-

"(a) for any year of assessment on the first day of which the rent of any land or buildings or land and buildings is restricted by reference to the rent recoverable on or before the 25th of December, 1941, under the provisions of the

of section 4. (Cap. 112).