HONG KONG
No. 40 of 1972
I assent.
Mu
Governor.
22nd June, 1972.
An Ordinance to amend the Inland Revenue Ordinance.
[23rd June, 1972.)
Men Laken
Enacted by the Governor of Hong Kong, with the advice and consent of the Legislative Council thereof.
1. (1) This Ordinance may be cited as the Inland Revenue (Amendment) (No. 2) Ordinance 1972.
(2) Section 3 shall be deemed to have come into operation on the 1st April 1972 and shall apply to assessments for the year of assessment commencing on the 1st April 1972 and to subsequent years of assessment.
(3) Sections 5 and 6(e) shall come into operation on the 1st October 1972.
1 Section 9 of the principal Ordinance is amended in para- graph (4) of subsection (1) by deleting "except the value of any holiday warrant, or passage granted by an employer to an employee, or any allowance for the purchase of any such holiday
Short title and commencement.
Amendment of section 9.
(Cap. 112)
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