1950_INLAND_REVENUE_RULES — Page 2

HK Historical Laws 香港歷史法例 All AI Reviewed
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Inland Revenue.

[CAP. 112

Foundry Plant
71%

Grill Equipment
5%

Lamp Standards, gas or electric
5%

Lighters-
Steel
5%
Wood

Meters, gas or electric

Motor Vehicles-
Petrol Driven
10% 71%
25
Oil Driven
20%

Motor Launches
15%

Office Furniture, Fixtures and Equipment
10%

Oil Tanks
5%

Printing Machinery
10%

Pumps and Motors
10%
- 10/

Pipe Lines

Refrigerating Plant Sailing Vessels Scales and Gears

Show Cases

Ships

Sprinklers

Steam Engines Steam Launches

Steam Winches

Tank Lorries

Tractors
10%
5%
10%
10%
5%
5%
71%
10%
72%
30%
25%
10%

Trailers

Tramway rolling stock

Tugs

Type and Blocks

Weaving, Knitting and Sewing Machinery

3.

....

Method of ascertainment and determination of the profits of the Hong Kong branch of a bank whose head office is outside the Colony.

(1) In this rule—

71%
5% 15% 10%

Banks; Hong Kong Offices.

"bank” means any bank whose head office is outside this Branch Colony; "Hong Kong branch" means the business carried on in Hong Kong by any such bank,

357

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2026-05-03 21:43:46 · NVIDIA / meta/llama-4-maverick-17b-128e-instruct
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Inland Revenue. [CAP. 112 Foundry Plant 71% Grill Equipment 5% Lamp Standards, gas or electric 5% Lighters- Steel 5% Wood Meters, gas or electric Motor Vehicles- Petrol Driven 10% 71% 25 Oil Driven 20% Motor Launches 15% Office Furniture, Fixtures and Equipment 10% Oil Tanks 5% Printing Machinery 10% Pumps and Motors 10% - 10/ Pipe Lines Refrigerating Plant Sailing Vessels Scales and Gears Show Cases Ships Sprinklers Steam Engines Steam Launches Steam Winches Tank Lorries Tractors 10% 5% 10% 10% 5% 5% 71% 10% 72% 30% 25% 10% Trailers Tramway rolling stock Tugs Type and Blocks Weaving, Knitting and Sewing Machinery 3. .... Method of ascertainment and determination of the profits of the Hong Kong branch of a bank whose head office is outside the Colony. (1) In this rule— 71% 5% 15% 10% Banks; Hong Kong Offices. "bank” means any bank whose head office is outside this Branch Colony; "Hong Kong branch" means the business carried on in Hong Kong by any such bank, 357
Baseline (Original)
Inland Revenue. [CAP. 112 Foundry Plant 71% Grill Equipment 5% Lamp Standards, gas or electric 5 % Lighters- Steel 5 % Wood Meters, gas or electric Motor Vehicles- Petrol Driven 10 % 71% 25 Oil Driven 20% Motor Launches 15 % Office Furniture, Fixtures and Equipment 10 % Oil Tanks 5 % Printing Machinery 10 % Pumps and Motors 10 % - 10/ Pipe Lines Refrigerating Plant Sailing Vessels Scales and Gears Show Cases Ships Sprinklers Steam Engines Steam Launches Steam Winches Tank Lorries Tractors 10 % 5% 10 % 10 % 5 % 5 % 71% 10 % 72% 30 % 25% 10 % Trailers Tramway rolling stock Tugs Type and Blocks Weaving, Knitting and Sewing Machinery 3. .... Method of ascertainment and determination of the profits of the Hong Kong branch of a bank whose head office is outside the Colony. (1) In this rule— 71% 5 % 15 % 10% Banks; Hong Kong Offices. "bank” means any bank whose head office is outside this Branch Colony; "Hong Kong branch" means the business carried on in Hong Kong by any such bank, 357
2026-05-03 21:43:46 · Baseline
View content

Inland Revenue.

[CAP. 112

Foundry Plant

71%

Grill Equipment

5%

Lamp Standards, gas or electric

5 %

Lighters-

Steel

5 %

Wood

Meters, gas or electric

Motor Vehicles-

Petrol Driven

10 % 71%

25

Oil Driven

20%

Motor Launches

15 %

Office Furniture, Fixtures and Equipment

10 %

Oil Tanks

5 %

Printing Machinery

10 %

Pumps and Motors

10 %

- 10/

Pipe Lines

Refrigerating Plant Sailing Vessels Scales and Gears

Show Cases

Ships

Sprinklers

Steam Engines Steam Launches

Steam Winches

Tank Lorries

Tractors

10 %

5%

10 %

10 %

5 %

5 %

71%

10 %

72%

30 %

25%

10 %

Trailers

Tramway rolling stock

Tugs

Type and Blocks

Weaving, Knitting and Sewing Machinery

3.

....

Method of ascertainment and determination of the profits of the Hong Kong branch of a bank whose head office is outside the Colony.

(1) In this rule—

71%

5 % 15 % 10%

Banks; Hong Kong

Offices.

"bank” means any bank whose head office is outside this Branch

Colony; "Hong Kong branch" means the business carried on in

Hong Kong by any such bank,

357

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