1950_INLAND_REVENUE_ORDINANCE — Page 2

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鼻

CAP. 112]

Section

Inland Revenue.

PART V-INTEREST TAX.

28. Imposition of interest tax

29. Deduction of tax by person paying interest

Certificate of deduction, etc.

30.

31.

Set off and refund of deduction

32.

Recovery of deduction

33. Recovery of tax by direct assessment

PART VI.-DEPRECIATION, ETC.

Page 315

34. Initial and annual allowances, industrial buildings and structures

Page 316

35. Balancing allowances and charges, industrial buildings and structures

Page 316

316

36. Definitions for this Part

Page 317

...

Page 320

37. Initial and annual allowances, machinery or plant

Page 321

38. Balancing allowances and charges, machinery or plant

Page 322

39. Replacement of machinery or plant

Page 323

40. Expenditure on machinery or plant

Page 324

PART VII-PERSONAL ASSESSMENT.

41. Election to be personally assessed

42.

43.

Allowances

Rates of charge

...

PART VIII.-DOUBLE TAXATION AND NON-RESIDENTS.

44. Relief in respect of United Kingdom income tax

45. Relief in respect of Commonwealth income tax

46. Official secrecy

+

47. Persons assessable on behalf of a non-resident

48. Profits of shipowners, aircraft owners and charterers

49. Double taxation arrangements

50. Tax credits

PART IX.-RETURNS, ETC.

51. Returns and information to be furnished

...

52. Information to be furnished by officials and employers

53. Who may act for incapacitated or non-resident persons

54. Liability of executor of deceased taxpayer...

55. Liability of trustees and executors

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2026-05-03 21:35:10 · NVIDIA / meta/llama-4-maverick-17b-128e-instruct
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鼻 CAP. 112] Section Inland Revenue. PART V-INTEREST TAX. 28. Imposition of interest tax 29. Deduction of tax by person paying interest Certificate of deduction, etc. 30. 31. Set off and refund of deduction 32. Recovery of deduction 33. Recovery of tax by direct assessment PART VI.-DEPRECIATION, ETC. Page 315 34. Initial and annual allowances, industrial buildings and structures Page 316 35. Balancing allowances and charges, industrial buildings and structures Page 316 316 36. Definitions for this Part Page 317 ... Page 320 37. Initial and annual allowances, machinery or plant Page 321 38. Balancing allowances and charges, machinery or plant Page 322 39. Replacement of machinery or plant Page 323 40. Expenditure on machinery or plant Page 324 PART VII-PERSONAL ASSESSMENT. 41. Election to be personally assessed 42. 43. Allowances Rates of charge ... PART VIII.-DOUBLE TAXATION AND NON-RESIDENTS. 44. Relief in respect of United Kingdom income tax 45. Relief in respect of Commonwealth income tax 46. Official secrecy + 47. Persons assessable on behalf of a non-resident 48. Profits of shipowners, aircraft owners and charterers 49. Double taxation arrangements 50. Tax credits PART IX.-RETURNS, ETC. 51. Returns and information to be furnished ... 52. Information to be furnished by officials and employers 53. Who may act for incapacitated or non-resident persons 54. Liability of executor of deceased taxpayer... 55. Liability of trustees and executors Page 294 : : :: : Page 324 325 327 327 328 330 330 330 332 332 335 336 337 337 338
Baseline (Original)
鼻 CAP. 112] Section Inland Revenue. PART V-INTEREST TAX. 28. Imposition of interest tax 29. Deduction of tax by person paying interest Certificate of deduction, etc. 30. 31. Set off and refund of deduction 32. Recovery of deduction 33. Recovery of tax by direct assessment PART VI.-DEPRECIATION, ETC. : Page 315 316 316 316 317 317 34. Initial and annual allowances, industrial buildings and structures 35. Balancing allowances and charges, industrial buildings and structures 317 318 36. Definitions for this Part ... 320 37. Initial and annual allowances, machinery or plant 321 38. Balancing allowances and charges, machinery or plant 322 39. Replacement of machinery or plant 323 40. Expenditure on machinery or plant 324 PART VII-PERSONAL ASSESSMENT. 41. Election to be personally assessed 42. 43. Allowances Rates of charge ... PART VIII.-DOUBLE TAXATION AND NON-RESIDENTS. 44. Relief in respect of United Kingdom income tax 45. Relief in respect of Commonwealth income tax 46. Official secrecy + 47. Persons assessable on behalf of a non-resident 48. Profits of shipowners, aircraft owners and charterers 49. Double taxation arrangements 50. Tax credits PART IX.-RETURNS, ETC. 51. Returns and information to be furnished ... 52. Information to be furnished by officials and employers 53. Who may act for incapacitated or non-resident persons 54. Liability of executor of deceased taxpayer... 55. Liability of trustees and executors 294 : : :: : 324 325 327 327 328 330 330 330 332 332 335 336 337 337 338
2026-05-03 21:35:10 · Baseline
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鼻

CAP. 112]

Section

Inland Revenue.

PART V-INTEREST TAX.

28. Imposition of interest tax

29. Deduction of tax by person paying interest

Certificate of deduction, etc.

30.

31.

Set off and refund of deduction

32.

Recovery of deduction

33. Recovery of tax by direct assessment

PART VI.-DEPRECIATION, ETC.

:

Page

315

316

316

316

317

317

34. Initial and annual allowances, industrial buildings and

structures

35. Balancing allowances and charges, industrial buildings and

structures

317

318

36.

Definitions for this Part

...

320

37. Initial and annual allowances, machinery or plant

321

38. Balancing allowances and charges, machinery or plant

322

39. Replacement of machinery or plant

323

40. Expenditure on machinery or plant

324

PART VII-PERSONAL ASSESSMENT.

41. Election to be personally assessed

42.

43.

Allowances

Rates of charge

...

PART VIII.-DOUBLE TAXATION AND

NON-RESIDENTS.

44. Relief in respect of United Kingdom income tax

45. Relief in respect of Commonwealth income tax 46. Official secrecy

+

47. Persons assessable on behalf of a non-resident 48. Profits of shipowners, aircraft owners and charterers

49. Double taxation arrangements

50. Tax credits

PART IX.-RETURNS, ETC.

51. Returns and information to be furnished

...

52. Information to be furnished by officials and employers

53. Who may act for incapacitated or non-resident persons 54. Liability of executor of deceased taxpayer...

55. Liability of trustees and executors

294

:

:

::

:

324

325

327

327

328

330

330

330

332

332

335

336

337

337

338

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