581470-1940-Ordinances-passed-and-assented-to--Summary-Offences-Amendment--No-10-of-1940--Interpretation-Amendment--No-11-of-1940--Fire-investigation-Amendment--No-12-of-1940--War-Revenue--No-13-of-1940 — Page 6

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THE HONG KONG GOVERNMENT GAZETTE, APRIL 26, 1940.

HONG KONG.

No. 13 of 1940.

I assent.

L. S.

G. A. S. NORTHCOTE, Governor.

26th April, 1940.

An Ordinance to impose war

taxes

and to regulate the

Collection thereof.

[26th April, 1940.]

Be it enacted by the Governor of Hong Kong, with the advice and consent of the Legislative Council thereof, as follows:

CHAPTER I.

PRELIMINARY,

1. This Ordinance may be cited as the War Revenue Short title. Olinance, 1940.

2. In this Ordnance, unless the context reginres--- -

otherwise Interpreta-

“active parmer

in relation to a partnership, means a partner who takes an active part in the control, management. or conduct of the trade or business of such partnership:

agent in relation to a non-resident person or to a partnership in which any partner is a non-resident person, includes-

(a) the agent, attorney, factor, receiver, or manager in the Colony of such person or partnership, and

(b) any person in the Colony through whom such person er partnership is in receipt of any profits or income arising in or derived from the Colony;

((

Assistant Commissioner" means an Assistant Commis- sioner of War Taxation appointed under this Ordinance;

"authorized representative" means an individual authorized in writing by any person to act on his behalf for the purposes of this Ordinance who is-

(a) in any case

(i) an accountant approved by the Commissioner, (ii) a solicitor, er counsel instructed by a solicitor, (ii) an employee regularly employed by the person

concerned, or

(iv) any other person approved by the Commissioner; (b) in the case of an individual, a relative;

(e) in the ease of a company, a director or the secretary;

tion.

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