1977-HKRS28-16-25_Part02 — Page 36

HỒNG CÙNG

No. 32 of 1977

I assent.

Governor.

2nd June, 1977,

An Ordinance to amend the Inland Revenue Ordinance.

(3rd June, 1977]

Enacted by the Governor of Hong Kong, with the advice and consent

of the Legislative Council thereof,

I. (1) This Ordionoce may be cited as the Inland Revenue (Amend- suom uste, mený) Ordinadçe 1977.

(2) Section 2 shall be deemed to have come into operation on the 1st April 1976.

Kent and Applica

(3) The amendments to the principal Ordinance made by section 2 shall apply in relation to-

(o) all assessments, other than assessments to provisional salaries tax made under section 63C, made in respect of the year of assess- meat commcucing on the let April 1976;

(b) all assessments in respect of the year of assessment commencing

on the 1st April 1977 and all subsequent years of assessment.

1.

Section 428(1) of the principal Ordinance is amended-

(a) by inserting after paragraph (a) the following new paragraph--

"(oa) an ad/GLional personal allowance of $1.500 if the Individual was not entitled during the year of assessment to an additional allowance under paragraph (66), but

Amendment of Section 426. (Cap. 112.)