1965-HKRS30-8-55_Part04 — Page 47

Amendment

of rules

3 and 5.

3.

4

Second ParT.

Item.

1. Belting.

Crockery and cutlery.

1.

3.

Kitchen Utensils.

Linen,

5. Loose tools.

6.

Soft furishings (including curtains and carpets),

7.

Surgical and dental instruments.

Tubes for X-ray and infra-red machines.”.

Paragraph (3) of rule 3 and paragraph (2) of cule 5 of the prio- cipal rules are amended by the insertion, after the words "subject to" in the proviso to each of those paragraphs, of the following-

"objection and".

Made by the Board of Inland Revenue this 9th day of July, 1965.

PUBLIC HEALTH AND URBAN SERVICES ORDINANCE 1960.

(No. 30 of 1960).

Resolution made and passed by the Legislative Council under section 144 of the Public Health and Urban Services Ordinance 1960 on the 28th day of July, 1965.

Resolved, pursuant to section 144 of the Public Health and Urban Services Ordinance 1960, that the Frozen Confections (Amend- ment) By-laws 1965, made by the Urban Council under section 56 of the said Ordinance on the 6th day of July, 1965, be approved.

COUNCIL, CHAMBER,

28th July, 1965.

(Secretariat GR.5/3231/60")

Dan A

Deputy Clerk of Councils.

Chairman.

P.C. Woo, Member.

J.B. Hart,

Member.

Explanatory Note.

H. Wardle,

Member.

(This Note is not part of the rules but is intended

to indicate their general purport).

These rules replace rule 2 of the Inland Revenue Rules by a new mile and Table which, first, indicates what is, for the purpose of the Ordinance, included in the expression "plant or machinery" (for which initial and annual depreciatos allowances are granted) and in the expression "any implement, utensil and article" (for which any expenditure incurred in replacement may be deducted); and secondly, specifies, with some increases, the rates of depreciation allowable for items constituting "plant or machinery".

(Secretariat FR2/2301/47)

I.