6
This printed impression has been carefully compared by me with the Bill which passed the Legislative Council on the 2nd day of September, 1964, and is found by me to be a true and correctly printed copy of the said Bill.
HONG KONG
No. 28 of 1964.
Deputy Clerk of Councils.
(Secretariat BL2/741/60)
1 assent.
Wheuch
Governor
17th September, 1964.
An Ordinance further to amend the Inland Revenue Ordinance.
[1st April, 1964.)
Be it enacted by the Governor of Hong Kong, with the advice and consent of the Legislative Council thereof, as follows-
1. (1) This Ordinance may be cited as the Inland Revenue Short title (Amendment) Ordinance, 1964, and, except section 11 hereof, shall be and com- deemed to have come into operation on the 1st day of April, 1964.
(2) Section 11 of this Ordinance shall be deemed to have come
into operation on the 28th day of September, 1956.
Mencendent.
1 Section 2 of the Inland Revenue Ordinance (hereinafter referred Amendment
to as the principal Ordinance) is amended by the deletion of the defini- of section 2. tion "assessable profits" and the substitution therefor of the following- 1956 Repriol).
(Cap. 112.
""assessable profits" means the profits in respect of which a person
is chargeable to tax for the basis period for any year of assessment, calculated in accordance with the provisions of Part IV".
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