TNAG-1620-FCO40-2232-Hong-Kong-Executive-and-Legislative-Councils-(Members)-Ordin-1987 — Page 15

A494

Ord. No. 69/87

INLAND REVENUE (AMENDMENT) (NO. 2)

HONG KONG

No. 69 of 1987

I assent.

L.S.

David WILSON,

Governor.

26 November 1987

An Ordinance to amend the Inland Revenue Ordinance.

[27 November 1987]

Short title and

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 (Amend- commencement. ment) (No. 2) Ordinance 1987 and shall apply in relation to the year of assessment commencing on 1 April 1987 and all subsequent years of

assessment.

Amendment of section 8.

2.

Section 8(1A) of the principal Ordinance is amended-

(Cap. 112.)

(a) at the end of paragraph (a) by deleting "and";

(b) at the end of paragraph (b) by deleting the full stop and substitut-

ing the following-

and"; and

(c) by inserting after paragraph (b) the following—

"(c) excludes income derived by a person from services rend-

ered by him in any territory outside Hong Kong where

(i) by the laws of the territory where the services are rendered, the income is chargeable to tax of substantially the same nature as salaries tax under this Ordinance; and

(ii) the Commissioner is satisfied that that person has, by deduction or otherwise, paid tax of that nature in that territory in respect of the income.".

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