TNAG-1989-FCO40-2822-Hong-Kong-Telecommunications-(Amendment)-Ordinance-1989-(No.-1989 — Page 13

A412

Ord. No. 43/89

INLAND REVENUE (AMENDMENT) (NO. 3)

INLAND REVENUE (AMENDMENT) (NO. 3)

Ord. No. 43/89

A413

INLAND REVENUE (AMENDMENT) (NO. 3) ORDINANCE 1989

Section

Page

22.

Holding over of payment of provisional salaries tax

A426

ARRANGEMENT OF SECTIONS

23.

Provisional salaries tax to be applied against salaries tax

A426

Section

Page

24.

Objections

A426

1.

Short title, commencement and application

A414

25.

Husband and wife

A427

2.

Interpretation

A414

26.

Recovery of tax from wife

A427

Sections substituted

27.

10.

Salaries tax on spouses to be paid separately unless they elect to be

jointly assessed

28.

Penalties for failure to make returns, making incorrect returns, etc. Additional tax in certain cases

A427

A427

A415

29.

Section added

11.

The time and manner in which an election or the withdrawal of an

election for joint assessment is to be made

89.

A416

Transitional provisions

A427

4.

Adjustments to assessable income

A416

5.

Treatment of losses

A416

30. Schedules substituted

Fourth Schedule.

Fifth Schedule.

Allowances

A427

6.

Ascertainment of net chargeable income

A417

Transitional provisions relating to the Inland

Revenue (Amendment) (No. 3) Ordinance 1989

A428

7.

Charitable donation

A417

8.

Section substituted

13.

Calculation of salaries tax

9.

Treatment of losses after 1 April 1975

A418

A418

10.

Part V added

PART V

ALLOWANCES

27.

Allowances, general provisions

A418

28.

Basic allowance

A419

29.

Married person's allowance

A419

30.

Dependent parent allowance

A420

31.

Child allowance

A421

32.

Single parent allowance

A421

33.

Provisions supplementary to sections 30 and 31

A422

11.

Section substituted

40B. Interpretation

A422

23

12. Election for personal assessment

A423

13.

14. Section substituted

Calculation of total income

A423

42A. Assessment to tax

A424

15.

Rates of charge

A424

16.

Returns and information to be furnished

A425

17.

Information to be furnished by officials and employers

A425

18.

Election by spouses to be separately charged

A425

19.

Assessor to make assessments

A425

20.

Liability for provisional salaries tax

A425

21.

Amount of provisional salaries tax

A426