TNAG-0861-FCO40-1071-Legislation-for-shipping-and-port-control-in-Hong-Kong-1979 — Page 67

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A BILL

ANNEX A TO XCR (79)82

ΤΟ

Amend the Inland Revenue Ordinance.

Enacted by the Governor of Hong Kong, with the

advice and consent of the Legislative Council thereof.

Short title, commence- ment and application.

1. (1) This Ordinance may be cited as the

Inland Revenue (Amendment) (No. 4) Ordinance 1979

and shall be deemed to have come into operation on

1 April 1978.

(Cap. 112.)

(2) The amendments to the principal Ordinance

made by sections 2 and 3 shall apply in relation to -

Amendment of section 42B.

(a) all assessments made in respect of the year

of assessment commencing on 1 April 1978,

other than assessments to provisional salaries

tax made under section 63C;

(b) all assessments made in respect of the year

of assessment commencing on 1 April 1979

and all subsequent years of assessment.

2.

Section 42B(1) of the principal Ordinance is

amended