1975-HKRS28-16-23_Part02 — Page 51

Clerk to the Legislative Council.

HONG CONG

No. 38 of 1975

I assent

M, M.

Governor.

22nd May, 1975.

An Ordinance to amend the Inland Revenue Ordinance.

[1st April, 1975]

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 (Amend- Short rule, ment) (No. 2) Ordinance 1975 and shall be deemed to have come into Sommencement operation on the 1st April 1975.

(2) The amendments to the principal Ordinance made by sections

2, 3, 4 and 5 shall apply in relation to all assessments made in respect

of the year of assessment commenting on the 1st April 1975 and, in the case of amendments made by section 2, also to subsequent years of

assessment.

2.

Section 9 of the principal Ordinance is amended-

(a) in subsection (1)—–

() in paragraph (6) by inserting after "employer" the follow- ing-

"or an associated corporation"; and

(ii) in paragraph (c) by inserting after "employer" the follow- ing-

"or an associated corporation";

and applicalpro.

Amendment et

Bon 9

(Cp. 112)