1972-HKRS28-16-20_Part03 — Page 15

Ammendment of section 24.

Amendment of section $1,

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warrant or passage in so far as it is expended for such purpose;" and substituting the following-

"except-

()the value of any boliday warrant or passage granted by an employer to an employee in so far as it is used for travel;

(ii) any allowance for the purchase of any such holiday warrant or passage in so far as it is expended for that purpose; and

(iii) any allowance paid by an employer to an em- ployee for the transportation of the personal effects of the employee in connexion with any journey on which a holiday warrant or passage referred to in sub-paragraph (i) or (ii) is used in so far as the allowance is expended for the transportation of the personal effects of the employee;".

3. Section 24 of the principal Ordinance is amended- (a) in subsection (2) by inserting after "trade" the

following-

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professional or business"; and

(b) in subsection (3) by inserting after "trade" the

following-

*

professional or business".

4. (1) Section 51 of the principal Ordinance is amended in subsection (4)—

(a) by deleting "any particular matter" and substituting the

following-

"any matter":

(b) in the proviso to paragraph (0)—

(0) by deleting "the particular matter" in the first place where it occurs and substituting the following-

"any matter"; and

(ii) by deleting "the particular matter" in the accond place where it occurs and substituting the following—

"the matter".

(2) Section 51 of the Principal Ordinance is amended by inserting after subsection (8) the following new subsection-

"(9) Subsection (4) shall expire on the 31st July 1975 unless the Legislative Council shall extend the operation thereof by resolution passed before that date.”.

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5. Section 51A of the principal Ordinance is amended by deleting subsection (8).

6.

Section 51B of the principal Ordinance is amended— (a) in subsection (1)~

(1) by inserting after "the Commissioner for the pur- pose" the following-

"in this section referred to as the authorized officer)":

(ii) by inserting after “the magistrate may by warrant authorize the Commissioner or" the following-

"authorized"; and

(ii) in the proviso by deleting “Commissioner or officer" and substituting the following-

"Commissioner or authorized officer"; and

(b) by inserting after subsection (1) the following new sub-

section-

"(IA) Any officer of the Inland Revenue De- partment under the direction of the Commissioner or an authorized officer may assist the Commissioner or an authorized officer in the execution of a warrant issued under subsection (1) and may exercise any of the powers referred to in paragraphs (1). (ii) and (ii) of subsection (1).";

(c) in subsection (2), by inserting before "officer" the follow-

ing-

"authorized":

(d) in subsection (4), by—

(i) inserting after "or an" the following. -- “authorized"; and

(ii) inserting after “subsection (1)" the following-

"or an officer assisting him under subsection (JA)"; and

(e) by deleting subsection (5).

7. Section 64 of the principal Ordinance is amended by inserting after subsection (6) the following new subsection-

"(7) No objection by a person to a personal assessment on his total income under Part VII shall-

(a) extend the time for making any objection under any

other provision of this Ordinance;

Amendment of pection 51A.

Amendment of section $19.

Amendment of section 54.