1950_INLAND_REVENUE_ORDINANCE — Page 66

HK Historical Laws 香港歷史法例 All AI Reviewed

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CAP. 112]

Inland Revenue.

30 of 1950, Schedule. 37 of 1950, Schedule.

SECOND SCHEDULE.

Rates

For the year of assessment 1947/48 and each year thereafter until superseded.

[ss. 13, 43 (1).]

SECOND COLUMN. THIRD COLUMN.

(a) Upon the first five thousand dollars standard rate

(b) Upon the next five thousand dollars ""

(d) do The full standard rate

(e) do 1/2 standard rate

(f) do 1/2 ""

(g) do 1/2 " "

(h) Upon the remainder Twice the standard rate

NOTE:

Where a person is liable to the appropriate tax for a part only of any year of assessment the amounts in the second column against items (a) to (g) will be reduced in the proportion which the number of days he is so liable bears to the number of days in that year of assessment.

For the year of assessment 1950/51 and each year thereafter until superseded.

SECOND COLUMN. THIRD COLUMN.

(a) Upon the first five thousand dollars standard rate

(b) Upon the next five thousand dollars "

(d) do "

(e) do "

(f) do "

(g) do 2/3 "

(h) do 2/3 "

(i) do comm—

(j) Upon the remainder Twice the standard rate

358

ona

៩

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2026-05-03 21:43:24 · NVIDIA / meta/llama-4-maverick-17b-128e-instruct

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CAP. 112] Inland Revenue. 30 of 1950, Schedule. 37 of 1950, Schedule. SECOND SCHEDULE. Rates For the year of assessment 1947/48 and each year thereafter until superseded. [ss. 13, 43 (1).] SECOND COLUMN. THIRD COLUMN. (a) Upon the first five thousand dollars standard rate (b) Upon the next five thousand dollars "" (c) do " " (d) do The full standard rate (e) do 1/2 standard rate (f) do 1/2 "" (g) do 1/2 " " (h) Upon the remainder Twice the standard rate NOTE: Where a person is liable to the appropriate tax for a part only of any year of assessment the amounts in the second column against items (a) to (g) will be reduced in the proportion which the number of days he is so liable bears to the number of days in that year of assessment. For the year of assessment 1950/51 and each year thereafter until superseded. SECOND COLUMN. THIRD COLUMN. (a) Upon the first five thousand dollars standard rate (b) Upon the next five thousand dollars " (c) do " (d) do " (e) do " (f) do " (g) do 2/3 " (h) do 2/3 " (i) do comm— (j) Upon the remainder Twice the standard rate 358 ona ៩ "" B "> 29 3 ""

Baseline (Original)

{ CAP. 112] Inland Revenue. 30 of 1950, Schedule. 37 of 1950, Schedule. SECOND SCHEDULE. Rates For the year of assessment 1947/48 and each year thereafter until superseded. [ss. 13, 43 (1).1 SECOND COlumn. THIRD COLUMN. (a) Upon the first five thousand dollars standard rate (b) Upon the next five thousand dollars "" (c) do " (d) do The full standard rate (e) do 11 standard rate (f) do 11 "" (g) do 12 "1 (h) Upon the remainder NOTE: Twice the standard rate -Where a person is liable to the appropriate tax for a part only of any year of assessment the amounts in the second column against items (a) to (g) will be reduced in the proportion which the number of days he is so liable bears to the number of days in that year of assessment. For the year of assessment 1950/51 and each year thereafter until superseded. SECOND COLUMN. (a) Upon the first five thousand dollars THIRD COLUMN. standard rate (b) Upon the next five thousand dollars (c) do (d) do (e) do (f) do (g) do www (h) do www (i) do -comm (j) Upon the remainder 358 ona ៩ " " B "> 29 3 "" The full standard rate 18 standard rate 18 18 13 " "" Twice the standard rate

2026-05-03 21:43:24 · Baseline

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{

CAP. 112]

Inland Revenue.

30 of 1950, Schedule. 37 of 1950, Schedule.

SECOND SCHEDULE.

Rates

For the year of assessment 1947/48 and each year thereafter until superseded.

[ss. 13,

43 (1).1

SECOND COlumn.

THIRD COLUMN.

(a) Upon the first five thousand dollars

standard rate

(b)

Upon the next five thousand dollars

(c)

(d)

The full standard rate

(e)

11 standard rate

(f)

(g)

(h) Upon the remainder

NOTE:

Twice the standard rate

-Where a person is liable to the appropriate tax for a part only of any year of assessment the amounts in the second column against items (a) to (g) will be reduced in the proportion which the number of days he is so liable bears to the number of days in that year of assessment.

For the year of assessment 1950/51 and each year thereafter until superseded.

SECOND COLUMN.

(a) Upon the first five thousand dollars

THIRD COLUMN.

standard rate

(b) Upon the next five thousand dollars

(c)

(d)

(e)

(f)

(g)

www

(h)

www

(i)

-comm

(j) Upon the remainder

358

ona

៩

The full standard rate

18 standard rate

Twice the standard rate

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