1973-HKRS28-16-21_Part01 — Page 25

HONG KONG

No. & op 1973

I assent.

M. Makl

Governor.

1st February, 1973.

An Ordinance to amend the Inland Revenue Ordinance.

[1st April, 1973]

Enacted by the Governor of Hong Kong, with the advice and consent of the Legislative Council thereof.

1. This Ordinance may be cited as the Inland Revenue (Amendment) Ordinance 1973 and shall come into operation on the 1st day of April 1973.

2. Section 2 of the principal Ordinance is amended.... (a) by inserting, after the definition of "approved retire-

ment scheme", the following-

"assessable income" means income as ascertained under sections 11, IIA, 11B, 11C and IID of

a person chargeable to salaries tax;":

(b) in the definition of "tax", by inserting, after "Ordin-

ance" the following-

"(including provisional salaries tax charged under Part XA)".

么

Short title and commedotNEDL

Amendment of section 2. (p. 112.)