1970-HKRS29-8-37_Part04 — Page 30

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(g) an allowance of two thousand dollars if the individual or his wife, not being a wife living apart from her busband, maintains or contributes to the maintenance of a parent of the individual or bis wife in the year of assessment and that parent in that year-

(i) was a permanent resident in the Colony; and (ii) was wholly or partially dependent on the individual or his wife and had an income, whether chargeable to tax under this Ordinance or not (and excluding the maintenance or contribution received from the individual or his wife), not exceeding two thousand dollars,

and an allowance under this paragraph may be granted in respect of each parent of the individual or his wife so maintained:

Provided that-

(4) if two or more individuals are entitled to claim an allowance under this paragraph in respect of the same parent for the same year of assessment, the allowance due shall be apportioned on such basis as those individuals may agree and failing agree- ment on such basis as the Commissioner may decide having regard to the contribu- tions made by each individual to the main- tenance of the parent during the year of assessment;

(b) an individual shall not be granted an allowance under this paragraph greater than the amount contributed by him or his wife in the relevant year of assessment to the maintenance of the parent in respect of whom the allowance is claimed;

(h) an allowance of three thousand six hundred dollars if the total income of the individual for the year of assessment as reduced by the allowance granted under the other paragraphs of this subsection to that individual in that year of assessment does not exceed three thousand six hundred dollars, or an allowance, if the total income of the individual for the year of assessment as reduced by the allowances granted under the other paragraphs of this subsection to that individual in that year of assessment exceeds three thousand six hundred dollars but is less than seven thousand two hundred dollars, of an amount

calculated by deducting from three thousand six hundred dollars one dollar in respect of each dollar by which such total income as so reduced exceeds three thousand six hundred dollars.";

(b) by deleting subsection (2) and substituting the following-

"(2) For the purposes of paragraph (g) of sub- section (1), "parent of the individual or his wife" includes a parent of a deceased spouse of the individual.".

8.

Section 43 of the principal Ordinance is amended by inserting after subsection (1) the following-

"(1A) Notwithstanding subsection (1), the amount of lax charged on an individual under that subsection shall not in any case exceed the amount which would have been charges- able on him had the standard rate been charged on his total income as reduced by any allowance made under paragraph (e) of subsection (1) of section 42B.".

9.

Section 65 of the principal Ordinance is amended- (4) in subsection (1), by deleting "a deputy chairman" and

substituting the following-

"two deputy chairmen":

(b) in subsection (4), by inserting after "chairman or" where

it first occurs the following-

(c) in subsection (6), by deleting "deputy chairman" and

substituting the following-

"deputy chairmen”.

10. Section 88 of the principal Ordinance is amended by deleting the following-

"*. ecclesiastical or educational”.

11. The principal Ordinance is amended by adding after section 88 the following new scolion—

"Approval

of charit- able dona- tions.

89. The Governor in Council may, by notice in the Gazelle, specify any charitable institution or trust of public character for the purposes of the defini- tion of "approved charitable donation" in section 2.",

12. Where a person who has been assessed to tax prior to the enactment of this Ordinance in respect of the year of assess- ment commencing on the 1st April 1970 proves to the satisfaction

Amendment of section 43.

Amendment of section 65.

Amendment of section $8.

Addition of new section

$9.

Transitional.