PRINTED AND PUBLISHED BY D. S. P. PEARCE, ACTING GOVERNMENT PRINTER AT THE GOVERNMENT PRINTING DEPARTMENT, JAVA ROAD, HONG KONG
INLAND REVENUE (AMENDMENT) (NO. 2)
Ord. No. 52/84
A353
HONG KONG
No. 52 OF 1984
I assent.
L.S.
D. C. BRAY, Deputy to the Governor.
25 July 1984
An Ordinance to amend the Inland Revenue Ordinance.
[1 August 1984]
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 (Amendment) (No. 2) Short title and Ordinance 1984 and shall come into operation on 1 August 1984.
commencement.
2. Section 71 of the principal Ordinance is amended by deleting subsection Amendment of (5A) and substituting the following—
"(5A) Where on the expiry of a period of 6 months from the date when any tax is deemed to be in default, whether such date was before or after 1 August 1984, there remains unpaid any amount of the aggregate of--
(a) the tax deemed to be in default; and
(b) any sum added thereto under subsection (5),
the Commissioner may order that a sum or sums not exceeding 10 per cent in all of the unpaid amount shall be added to the unpaid amount and recovered therewith.
(5B) Any amount charged by the Commissioner prior to 1 August 1984 in the purported exercise of his powers under subsection (5A) by way of surcharge upon the unpaid amount of any sum added to tax under subsection (5) shall, notwithstanding that the tax was not in default at the time of making such charge, be deemed to have been validly charged and to be recoverable as if the tax had been in default at the time of making such charge.".
Passed by the Hong Kong Legislative Council this 24th day of July 1984.
section 71. (Cap. 112.)
R. I. W. UPTON, Clerk to the Legislative Council.
This printed impression has been carefully compared by me with the bill, and is found by me to be a true and correctly printed copy of the
said bill.
R. I. W. UPTON, Clerk to the Legislative Council.
No comments yet.
Private notes are available after approval.