FIN CONG
No. 32 of 1976
1 assent.
M NU
Governor,
10th June, 1976.
An Ordinance to amend the Inland Revenue Ordinance,
[1st April, 1976)
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 Toland Revenue (Amend- Short die, ment) Ordinance 1976 and shall be deemed to have come into operation menecment on the 1st April 1976.
(2) The amendments to the principal Ordinance made by this Ordin- ance shall apply in respect of all assessments made in respect of the year of assessment commencing on the 1st April 1976 and all subsequent years of assessment.
1 Section 14 of the principal Ordinance is amended-
(a)
Applicatiça,
Amendment at
Pectina 14.
by deleting the full stop at the end of the proviso and sub- Cua (12) stituting a semicolon; and
(b) by inserting after the proviso the following--
"Provided further that for the year of assessment com- mencing on the 1st April 1976 and all subsequent years of
Assessment-
(a) in the case of a corporation, profil tax shall be charged at the rate of seventeeù per cent; and
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Private notes are available after approval.