1978-HKRS28-16-26_Part04 — Page 22

Amendantal Of

SECTION 428,

(Cap. 112)

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2. Section 428 of the principal Ordinance is amended-

(a) in subsection (1) by inserting after paragraph (c) the following

paragraph-

"(d) an allowance of $4,000, if the individual or his wife.

not being a wife living apart from her husband, maintaina

a parent of the individual or his wife in the year of assessment and that parent at any time in that year-

(1) was a permanent resident in the Colony; and

(f) was aged 60 or more or, being under the age of 60, was eligible to claim an allowance under the Govern- mont's Disability Allowance Scheme,

and an allowance under this paragraph may be granted in respect of each such parent of the individual or his wife so maintained;"; and"

་་།

(b) by inserting after subsection (1) the following subsections—

"(2) For the purposes of subsection (1)(-

(a) a parent shall only be treated as being maintained

by an individual or his wife if

(i) the parent resides, otherwise than for full valuable consideration, with the individual for continuous period of not less than 6 months in the year of assessment; org

(f) the individual or his wife contributes not less than $1,200 in money towards the maintenance of that parent in the year of assessment;

(5) "parent of the individual or his wife" means—

(i) a parent of whose marriage, being a marriage recognized by the law of the Colóny, the individual or his wife is the child;

(ii) a parent by whom the individual or his wife was adopted in an adoption recognized by the law of the Colony;

(ii) a step-parents

(iv) the natural mother of the individual or his wife; or

(v) a parent of a deceased husband or wife of the individual.

(ZA) An allowance under subsection (D)(2) shall not be given to more than one individual; and where

(2) the Commissioner has reason to believe that two or more individuals are eligible to claim the allowance in respect of the same parent for the same year of assessment, the Commissioner shall not consider any clajm until he is satisfied that the claimants have agreed which of them shall be zatitled to claim the allowance; or

(8) an allowance under subsection (1)(d) has been

granted-

() to two or more individuals in respect of the same parent for the same year of assessment or

(i) to an individual and, within 6 months of such allowance being granted, another individual appears to the Commissioner to be eligible to claim that

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allowance in respect of the same parent for the same year of asacsament,

the Commissioner shall invite the individuals to whom the allowance has been granted and any other individual who appears to the Commissioner to be eligible to claim the allowance to agree which of them is to have the allowance and the Commissioner may im consequence of such agreement or if the individuals do not so agree within a reasonable time raise additional assessments under section 50, within the period of time specified in that section.”.

3. Section 63E(3) of the principal Ordinance is amended in para- Amendment of graph (4) by deleting "(8) or (c) and substituting the following-

*(8), (c) or (d)".

Passed by the Hong Kong Legislative Council this 29th day of November. 1978.

Plan

Clerk to the Legislative Council.

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

Plan

Clerk to the Legislative Council.

1ection 63E.