Inland Revenue.
[CAP. 112
or portion of a premium which has been allowed as a deduction under section 42 of the Ordinance, shall be (Cap. 112). excluded from the amount of the consideration.
Age of Annuitant
(2) TABLE.
Age of Annuitant on last
MALES FEMALES
birthday prior
MALES
FEMALES
to first
to first
payment of
payment of
annuity.
annuity.
MALES FEMALES MALES FEMALES 40 31 34.5 70 10 12.5 41 30 34 71 9.5 11.5 42 29.5 33 72 9 11 43 29 32.5 73 8.5 10.5 44 28 31.5 74 8 10 45 27 31 75 7.5 9 46 26.5 30 76 7 8.5 47 25.5 29.5 77 7 8 48 25 28.5 78 6.5 7.5 49 24 28 79 6 7 50 23 27 80 5.5 6.5 51 22.5 26 81 5.5 6 52 22 25.5 82 5 6 53 21 24.5 83 4.5 5.5 54 20 24 84 4.5 5 55 19.5 23 85 4 4.5 56 19 22.5 86 4 4.5 57 18 21.5 87 3.5 4 58 17.5 21 88 3.5 3.5 59 17 20 89 3 60 16 19.5 90 3 61 15.5 18.5 91 3 62 15 18 92 63 14 17 93 64 13.5 16.5 94 65 13 15.5 95 66 12.5 15 96 67 12 14.5 97 68 11 13.5 98 69 10.5 13 99 3.5 3 2.5 3 2.5 2.5 2 2.5 2 2 2 2 1.5 2 1.5 1.5 1.5Page 361
Page 361
Page 361
Inland Revenue.
[CAP. 112
or portion of a premium which has been allowed as a deduction under section 42 of the Ordinance, shall be (Cap. 112). excluded from the amount of the consideration.
Age of Annuitant
(2) TABLE.
Age of Annuitant on last
on last
birthday prior
MALES FEMALES
birthday prior
MALES
FEMALES
to first
to first
payment of
payment of
annuity.
annuity.
40
31
34.5
70
10
12.5
41
30
34
71
9.5
11.5
42
29.5
33
72
9
11
43
29
32.5
73
8.5
10.5
44
28
31.5
74
8
10
45
27
31
75
7.5
9
46
26.5
30
76
7
8.5
47
25.5
29.5
77
7
8
48
25
28.5
78
6.5
7.5
49
24
28
79
6
7
50
23
27
80
5.5
6.5
51
22.5
26
81
5.5
6
52
22
25.5
82
5
6
53
21
24.5
83
4.5
5.5
54
20
24
84
4.5
5
55
19.5
23
85
4
4.5
56
19
22.5
86
4
4.5
57
18
21.5
87
3.5
4
58
17.5
21
88
3.5
3.5
59
17
20
89
3
60
16
19.5
90
3
61
15.5
18.5
91
3
62
15
18
92
63
14
17
93
64
13.5
16.5
94
65
13
15.5
95
66
12.5
15
96
67
12
14.5
97
68
11
13.5
98
69
10.5
13
99
ico co co ci ciNNNNHA
3.5
3
3
2.5
3
2.5
2.5
2
2.5
2
2
2
2
1.5
2
1.5
1.5
361
No comments yet.
Private notes are available after approval.