1978-HKRS28-16-26_Part04 — Page 21

wo Hong Kong Legislative Council this 15th day of 78.

HONG EONG

No. 79 of 1978

Clark to the Legislative Councii.

7

printed impression has been carefully compared by me bill, and is found by me to be a true and correctly pay of the sata bili.

Pla

1.

Clerk to the Legislative Council).

1 assent.

Man, Midda

Governor.

30th November, 1978.

An Ordinance to amend the Inland Revenue Ordinance.

[1st December, 1978]

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

of the Legislative Council thereof.

1. (I) This Ordinance may be cited as the Inland Revenue (Amend- Short tide, ment) (No. 4) Ordinance 1978.

(2) Section 2 shall be deemed to have come into operation on the 1st April 1978.

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

(a) all assessments, other than assessments to provisional salaries tax made under section 63C, made in respect of the year of assess- ment commencing on the 1st April 1978;

(6) all assessments in respect of the year of assessment commencing on the 1st April 1979 and all subsequent years of assesFFILEDE. (4) Section 3 shall come into operation on the 1st April 1979 and shall apply in relation to all assessments in respect of the year of assess- ment commencing on the 1st April 1979 and all subsequent years of

assessment.

and application.