CO129-589-12 War Revenue Ordinance 1941 8-5-1941 - 19-6-1941 — Page 43

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War

71. The Board of War Taxation may prescribe any Board of forms which may be necessary for carrying this Ordinance Taxation into effect.

to prescribe forms.

of taxes

72. Taxes under this Ordinance shall, subject to the Incidence provisions of this Ordinance and notwithstanding anything under this contained in any other written law or in any convention grant Ordinance. or agreement, be charged at the rates specified in Chapters II, III, IV and V for the year of assessment commencing on the first day of April, 1941, and for each subsequent year of

assessment.

73. No tax shall be collectable in respect of any year Taxes of assessment subsequent to the year of assessment in which not to be the war which began on the 3rd September, 1939, is in respect terminated.

collectable

of years of assessment subsequent to termina- tion of the War.

General power of

74. The Governor in Council may by Order exempt any person, office or institution from payment of the whole or any portion of any tax chargeable under this Ordinance. in Council

"

Governor

to exempt

75.-(1) Subject to the provisions of Part II of the Repeal of Interpretation Ordinance, 1911 (Ordinance No. 31 of 1911) Ordinances as to the effect of repeals, the War Revenue Ordinance, 1940, and 29 of the War Revenue Amendment Ordinance, 1940, and the War 1940. Revenue (No. 2) Amendment Ordinance, 1940, are repealed and replaced by this Ordinance: Provided that all matters arising in respect of the year of assessment 1940-1941 shall be dealt with in accordance with the provisions of the said Ordinances of 1940.

(2) The Prevention of Eviction Amendment Ordinance, Amendment 1940, is amended by the substitution of the date "1941" for the date "1940" in sections 2, 3 and 4 thereof.

of Ordinance No. 14 of 1940, ss. 2, 3 and 4.

(3) The Prevention of Passing On of War Property Tax Amendment Ordinance, 1940, is amended by the substitution of the date "1941" for the date "1940" in sections 3 and 10 thereof.

of Ordinance No. 19 of 1940, ss. 3 and 10.

in War

76. Any difference in the law relating to War Revenue, Operation between this Ordinance and the Ordinances referred to in of changes section 75 (1) shall be deemed to have come into force on Revenue the 1st day of April, 1941, the commencement of the present law effected financial year.

Passed the Legislative Council of Hong Kong, this 26th day of June, 1941.

by this Ordinance to be retro- spective to

commence- ment of financial

year.

C. BRAMALL BURGESS,

Deputy Clerk of Councils.

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