1979-HKRS28-16-27_Part01 — Page 27

subsection (5) the following subsection-

the avoidance of doubt it is declared that annual id shall be granted, in addition to the rest days w to which an employee is entitled under this

П

0. T

I the principal Ordinance is 'arierided by inserting be fallowing-

"every day". I

amended

[J

CI

by deleting "is terminated under section 9" and following-

ninates or is, terminated"; and

) by deleting "more than 3 but less than 12 months,

1" and subslituting the following—

or more but less than 12 months, and the contract

or

ng Kong Legislative Council this 14th day of

Pla

Clerk to the Legislative Council.

FONE TOD

No. 12 of 1979

Jassent.

Governor.

11th April, 1979.

An Ordinance to amend the Inland Revenue Ordinance,

[12th April, 1979)

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

of the Legislative Council thereof.

I. This Ordinance may be cited as the Inland Revenue (Amendment) Skor die. (No. 3) Ordinance 1979.

Section 63C(1) of the principal Ordinance is amended by deleting Amendment of "calculated in accordance with section 12, for the year preceding the year seculos $10. of assessment" and substituting the following-

"for the preceding year of assessment adjusted, for the purposes of this section, as follows-

(a) any losa set off under section 12A is calculating that amount

shall be added;

(8) any loss which may be set off under section 12A in the year of assessment shall be set off against that amouet! Provided that in no case shall the amount of provisional salaries tax charged on any person in respect of any year of assessment exceed the amount which would have been chargeable on him had the standard rate for the year of assessment been charged on the

(C&D. (12)