CO129-586-8 War Taxation 2-2-1940 - 11-5-1940 — Page 172

189

Taxes not to be collectable in respect of years of assessment subsequent to termina-

tion of the

War.

28

but without prejudice to any provisions of this Ordinance which enact that tax is to be charged in particular cases in respect of property, income and profits for a period other than the year preceding the year of assessment.

61. No tax shall be collectable in respect of any year of assessment subsequent to the year of assessment in which the war which began on the 3rd September, 1939, is terminated.

Passed the Legislative Council of Hong Kong, this 25th day of April, 1940.

C. BRAMALL BURGESS,

Deputy Clerk of Councils.