TNAG-1855-FCO40-2630-Legislative-Council-of-Hong-Kong-memoranda-and-minutes-of-me-1989 — Page 171

HONG KONG LEGISLATIVE COUNCIL-8 March 1989

香港立法局

——————一九八九年三月八日

44

specified class of non-residents. In essence, this class comprises non-residents in receipt of royalties and licence fees from Hong Kong, and non-resident entertainers and performers who perform in Hong Kong.

The Commissioner of Inland Revenue is satisfied that this class includes those categories of non-Hong Kong residents from whom he believes tax collection is presently at the greatest risk.

Sir, I beg to move.

Proposed amendments

Clause 1

That clause 1(1) be amended-

by deleting "(No. 2) Ordinance 1988" and substituting "Ordinance 1989".

Clause 2

That clause 2 be amended-

by deleting clause 2 and substituting the following —

"Section added

2. The following is added after section 20A

"Persons chargeable in respect of certain profits of a non-resident

20B. (1) Without prejudice to section 20A, this section applies in respect of a non-resident person who is chargeable to tax in respect of-

(a) sums deemed by virtue of section 15(1) (a) or (b) to be receipts arising in or derived from Hong Kong from a trade, profession or business carried on in Hong Kong; or

(b) sums received in respect of, or which in any way derive directly or indirectly from, the performance in Hong Kong by a non- resident entertainer or sportsman (whether or not he is the non- resident person who is so chargeable) of an activity in his character