1979-HKRS28-16-27_Part01 — Page 16

ra

Clerk to

Clerk to the Legislative Council.

HONG LONG

No. 7 of 1979

I anct

M. M. L

Governor.

25th January, 1979,

An Ordinance to amend the Inland Revenue Ordinance.

(1st April, 1979)

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

of the Legislative Council thereof.

1. This Ordinance may be cited as the Inland Revenue (Amendment) Short dile do Ordinance 1979 and shall come into operation on the 1st April 1979.

1. Section 5(3) of the principal Ordinance is amended—

EN BEDIENE POL

Ascadrodd

of wertion 5.

(a) by deleting the full stop at the end of paragraph (c) and sub- tom. 114)

stituting a semicolon; and

(8) by inserting after paragraph (c) the following paragraph-

"(4) in the case of any land or building or land and building

or part thereof owned by-

(1) a person who carries on a club or similar institu- tion on or in such land or building or land and building or such part, being a person who is, by virtue of sec- tion 24(1), deemed not to carry on a business;

(ii) a person who carries on a trade, professional or business association on or in such land or building or land and building or part in such circumstances that be is not deemed by section 24(2) to carry on a business;