1979-HKRS28-16-27_Part02 — Page 5

Pla

Clerk to The Legislative Council.

No. 29 of 1979

I asscol

M

Governor.

10th May, 1979.

An Ordinance to amend the Inland Revenue Ordinaacc.

[1st April, 1978)

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 (Amead- Ston dus, ment) (No. 4) Ordinance 1979 and shall be deemed to have come into cococement

wod applicrilca. operation on | April 1978.

(2) The amendments to the principal Ordinance made by sections 2 (Cap. 112.) and 3 shall apply in relation to-

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

(6) all assessmtients made in respect of the year of assessment com- mencing on April 1979 and all subsequent years of assessment,

2. Section 42B(1) of the principal Ordinance is amended-

(a) in paragraph (da), by deleting "15 per cent" and substituting the

following-

"10 per cent"; and

Amendment pl section 423.