1975-HKRS28-16-23_Part02 — Page 65

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AMSILIANSHI Of

allon 128.

information, or which would have been so undercharged if the ratur, statement, or information had been accepted as correct" and substituting the following-

"treble the amount of tax which-

(D) has been undercharged in consequence of such incorrect return, statement or information, or would have been so undercharged if the retum, statement or information had been accepted as correct; or (i) has been undercharged in consoqueace of the site to comply with a notice under section 5101) or a failure to comply with section 51(2), or which would have been undercharged if such failure had not been detected"".

(5) in subsection (4) by deleting sub-paragraph (1) of paragraph (a)

and substituting the following

"O inform such person of the alleged incorrect return, incorrect statement of incorrect information or alleged failure to comply with the requirements of the notice given to him under section 51(1) or the alleged failure to comply with section 51(2) in respect of which the Commissioner or deputy commissioner intends to assess additional tax under subsection (1);"; and

(c) by inserting, after subsection (4), the following new subsection-

"(4A) Notwithstanding subsection (4), if the Commissioner. or deputy commissioner is of the opinion that the person be proposes to assess to additional tax under subsection (1) is about to leave the Colony, ho need not serve a notice|| under paragraph (a) of subsection (4), but may assess that person to additional tax under subsection (1).".

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Section 828 of the principal Ordinance is amended by deleting subsection (1) and substituting the following-

1975.

"(1) Any person who has been assessed to additional tax under section 82A may, within one month after notice of assessmcat is given to him, give notice of appeal to the Board; but no such notice shall be entertained unless it is given in writing to the clerk to the Board and is accompanied by-

(4) a copy of the notice of assessment;

a statement of the grounds of appeal from the assessmedt (c) a copy of the notice of intention to assess additional tax

given under subsection (4) of section 82A, if any such notic was given; and

(d) a copy of any written represcotations made under subsection

(4) of section" 82A.",

Passed by the Hong Kong Legislative Council this 2nd day of July,

This printed impression has been carefully compared by me with the bill, and is found by me to be a true and capiąct printed copy of the said bill.

инте

Clerk to the Legislative Council.

Clerk the Legislative Council.