1976-HKRS28-16-24_Part02 — Page 57

Amendingeert of nection WH.

3.

2

(b) in the case of a corporation to which a share of the assessable profits of a partnership is apportioned under section 22A and is charged in the partnership name under section 22, profits tax shall be charged on such share of the assessable profts at the rate of seventeen per cent.”.

Section 63H(1) of the principal Ordinance is amended in the proviso by inserting after “per cent" the following-

"and for the year of assessment commencing on the 1st April 1976 and all subsequent years of assessment provisional profits tax shall be payable at the rate of seventeen per cent".

Passed by the Hong Kong Legislative Council | this 9th day of June, 1976.

Clerk to the Legislative Council:

! |

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

Clerk to the Legislative Council.

היד

I assent.

Mr. Nath

Governor.

10th June, 1976.