TNAG-1774-FCO40-2526-Hong-Kong-Business-Registration-(Amendment)-Ordinance-1987-(-1988 — Page 19

INLAND REVENUE (AMENDMENT)

Ord. No. 28/87

A129

HONG KONG

No. 28 of 1987

I assent.

L.S.

David WILSON,

Governor.

28 May 1987

An Ordinance to amend the Inland Revenue Ordinance.

[29 May 1987]

Enacted by the Governor of Hong Kong, with the advice and consent

of the Legislative Council thereof.

1. (1) This Ordinance may be cited as the Inland Revenue (Amend- Short title and ment) Ordinance 1987.

(2) This Ordinance shall, subject to subsection (3), apply in relation to the year of assessment commencing on 1 April 1987 and all subsequent years of assessment.

(3) Sections 3 and 4 shall be deemed to have come into operation on 26 February 1987.

2. Section 14 of the principal Ordinance is amended-

(a) in the fourth proviso-

(i) by inserting after “1984 and all subsequent years of assess- ment" the following-

"up to and including the year of assessment commencing on 1 April 1986";

(ii) by deleting the full stop and substituting a semicolon; and

(b) by inserting after the fourth proviso the following—

"Provided further that for the year of assessment commencing on 1 April 1987 and all subsequent years of

assessment—

commencement.

Amendment of section 14. (Cap. 112.)