1975-HKRS28-16-23_Part02 — Page 36

Ameadonent of section 16.

Amendment of Schedule.

umut w apply & Bou

(b) in subsection (2) by inserting after "new business" the following-

"or of the date on which this Ordinance is made to apply

to a business, as the case may be”,

11

་

I

Section 16 of the principal Ordinance is amended by deleting paragraph (5)

J

5. The Schedule to the principal Ordinance in anețided--

(0) in ilem 1 by deleting paragraph (b) and substituting the following--

16) on or after 1st April 1974 and before 1st

April 1975

-,- -,,,

(c) on or after 161 April 1975

and

(b) by deleting item 4 and substituting the following-

+h

Penalty to be added to prescribed fee for non-payment thereof

(a) where the prescribed fee does not

exceed $50

3 50

5150

SI5 11(0) (8) where the prescribed for exceeds $50 ... $50 1107.

HONG FORE

No. 33 of 1975

1 assent.

т

Governor.

8th May, 1975.

N. Lda.

An Ordinance to amend the Eglertainmicola Tax Ordinance and the

Entertainments Duly Regulations.

(9th May, 1975]

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 Entertainments Tax (Amend- Sbon. Hitle.. menį) Ordinance 1975.

1

Section 2 of the principal Ordinance is amended in the definition Amocadmca of of "entertainment" by inserting," immediately before paragraph (b) thereof, wuloa 2- the following-

3.

"(o) a cinematograph exhibition; or''.

Section 5 of the principal Ordinance is amended--

(a) by deleting subsection (1) and substituting the following—

D) The duty shall not be charged on payments for admission LO any cutertainment where the Collector is satisfied that-

(a) the entertainment is provided by or on behalf of

the Goverment or the Urban Council;

(b) the entertainment is provided by or on behalf of a charitable institution or trust of a public character

(CA. 110)

Amsadmanı of teclad 5.