CO129-615-2 Income tax 10-3-1947 - 6-2-1948 — Page 242

CO129 Colonial Office Hong Kong Records 理藩院香港檔案 All

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(3) Such rules may prescribe fines recoverable on sum- mary conviction for any contravention thereof or failure to comply therewith not exceeding in each case a sum of two hundred dollars.

(4) All such rules made by the Board of Inland Revenue shall be submitted to the Governor, and shall be subject to the approval of the Legislative Council.

Board of Inland

87. The Board of Inland Revenue may prescribe any forms which may be necessary for carrying this Ordinance Revenue to into effect.

88. Taxes under this Ordinance shall, subject to the provisions of this Ordinance and notwithstanding anything contained in any other written law or in any convention grant or agreement be charged at the rates specified for the year of assessment commencing on the first day of April 1947 and for each subsequent year of assessment until the rates specified are amended by a subsequent Ordinance.

89. 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.

90.

prescribe forms

Incidence under this Ordinance

of taxes

General power of Governor in Council to exempt

Repeals and

amendments

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