603774-1940-Supplementary-War-Revenue — Page 1

414

No. S. 188.

The War Revenue Bill was amended in Committee of the Legislative Council on the 18th April in clauses 2, 5, 6, 9, 11, 16, 21, 24, 25, 40, 44, 60, and 61 thereof, and in conformity with Standing Order 28 (1) it is published as amended for general information.

A BILL

INTITULED

An Ordinance to impose war taxes and to regulate the

Collection thereof.

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

CHAPTER I.

Short title.

Interpreta- tion.

PRELIMINARY.

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

2. In this Ordinance, unless the context otherwise requires-

CE

active partner", 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;

46

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, or counsel instructed by a solicitor, (iii) 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;

(c) in the case of a company, a director or the secretary;