TNAG-1989-FCO40-2822-Hong-Kong-Telecommunications-(Amendment)-Ordinance-1989-(No.-1989 — Page 17

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Ord. No. 43/89

INLAND REVENUE (AMENDMENT) (NO. 3)

(3) A married person's allowance grantable under this section is— (a) an allowance of the prescribed amount;

(b) an additional allowance of the prescribed amount, but this allowance shall

be reduced by the prescribed percentage of the amount, if any, by which- (i) in the case of a person who is chargeable to salaries tax under section 10(3), the aggregate of the net assessable incomes of that person and of his or her spouse as reduced by approved charitable donations provided for under section 12BA, exceeds the prescribed amount;

(ii) in the case of a person assessable to salaries tax who is entitled to married person's allowance because he or she has such a wife or husband as is described in subsection (1)(a), the net assessable income as reduced by approved charitable donations provided for under section 12BA, exceeds the prescribed amount; and

(iii) in the case of a person who has elected personal assessment under Part VII, the total income (as reduced under section 42(2) and (5)) of that person and his or her spouse exceeds the prescribed amount.

(4) Where husband and wife are living apart a married person's allowance shall only be granted where the spouse claiming the allowance is maintaining or supporting the other.

(5) Where a married person's allowance is granted in respect of a husband and wife living apart, the husband and wife shall be treated as not living apart for the purposes of Part VII.

(6) Any claim to an allowance to which subsection (4) applies may be revoked by the claimant within the year of assessment in respect of which it was made or within 6 years after the expiration of that year.

Dependent parent allowance

30. (1) An allowance ("dependent parent allowance") shall be granted under this section in any year of assessment if the person or his or her spouse, not being a spouse living apart from that person, maintains a parent or a parent of his or her spouse in the year of assessment and that parent at any time in that year was—

(a) ordinarily resident in Hong Kong; and

(b) aged 60 or more or, being under the age of 60, was eligible to claim an

allowance under the Government's Disability Allowance Scheme.

(2) A dependent parent allowance may be granted in respect of each such parent who is so maintained.

(3) A dependent parent allowance grantable under this section is— (a) an allowance of the prescribed amount;

(b) an additional allowance of the prescribed amount if a parent in respect of whom the person is eligible to claim an allowance under paragraph (a) for the year of assessment was residing, otherwise than for full valu- able consideration, with the person continuously throughout the year of assessment.

(4) For the purposes of this section---

(a) a parent shall only be treated as being maintained by a person or his or her

spouse if

(i) the parent resides, otherwise than for full valuable consideration, with that person and his or her spouse for a continuous period of not less than 6 months in the year of assessment; or

INLAND REVENUE (AMENDMENT) (NO. 3)

Ord. No. 43/89

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(ii) the person or his or her spouse contributes not less than the prescribed amount in money towards the maintenance of that parent in the year of assessment;

(b) "parent of the person or his or her spouse" means—

(i) a parent of whose marriage, the person or his or her spouse is the child;

(ii) a parent by whom the person or his or her spouse was adopted; (iii) a step parent of the person or of his or her spouse;

(iv) the natural father or mother of the person or his or her spouse; or (v) in the case of a deceased spouse a person who would have been the parent of the person's spouse by reason of subparagraphs (i) to (iv) if the spouse had not died.

Child allowance

31. (1) An allowance ("child allowance") shall be granted under this section in the prescribed amount in any year of assessment if the person had living and was maintaining at any time during the year of assessment an unmarried child who

was-

(a) under the age of 18;

(b) of or over the age of 18 years but under the age of 25 years and was receiving full time education at a university, college, school or other similar educational establishment; or

(c) of or over the age of 18 years and was, by reason of physical or mental

disability, incapacitated for work.

(2) Subject to subsection (3), where more than one person is entitled to claim a child allowance under this section in respect of the same child for the same year of assessment, the allowance due shall be apportioned on such basis as the Com- missioner may decide having regard to the contributions made by each individual to the maintenance and education of the child during the year of assessment.

(3) In the case of a husband and wife, not being a husband and wife living apart, chargeable to salaries tax under Part III—

(a) all child allowances grantable under this section shall be claimed by one

spouse; and

(b) the claim shall be made by such spouse as the spouses may nominate. (4) A nomination under subsection (3)(b) made in relation to any year of assessment shall not be revoked save with the consent of the Commissioner whose decision in the matter shall be final and not subject to objection or appeal.

(5) The total of the child allowances granted to a person in respect of his or her children shall not exceed the prescribed amount.

Single parent allowance

32. (1) An allowance ("single parent allowance") of the prescribed amount shall be granted if at any time during the year of assessment the person had the sole or predominant care of a child in respect of whom the person was entitled during the year of assessment to be granted a child allowance.

(2) A person shall not be entitled to claim single parent allowance-

(a) if at any time during the year of assessment the person was married and

not living apart from his or her spouse;