TNAG-1772-FCO40-25242-Business-and-financial-legislation-in-Hong-Kong.-Part-2-of-2-1988 — Page 222

HONG KONG

LEGAL REPORT

THE INLAND REVENUE (AMENDMENT) (NO. 2) ORDINANCE 1987

(No. 69 of 1987)

Enclosure Nɔ. >

This Ordinance amends the Inland Revenue Ordinance to provide relief from double taxation for certain taxpayers who have a Hong Kong source of employment in respect of which they render services outside Hong Kong. Hong Kong salaries tax for such services will no longer fall to be paid if a corresponding tax on the same income has already been paid in the place where the services were rendered.

Before the Governor assented to the Bill in the name and on behalf of Her Majesty, the Acting Attorney General advised that he could properly do so.

2.

December 1987. ATTORNEY GENERAL'S CHAMBERS,

HONG KONG.

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