1964_EXEMPTION_FROM_SALARIES_TAX_ORDER — Page 1

HK Historical Laws 香港歷史法例 All AI Reviewed
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1987 Ed.] Exemption from Salaries Tax Order

[CAP. 112

EXEMPTION FROM SALARIES TAX ORDER

(Cap. 112, section 87)

[Subsidiary]

L.N. 10/67.

L.N. 182/76. 36 of 1987.

25.

198

[3 February 1967.]

1.

This Order may be cited as the Exemption from Salaries Tax Order.

2.

(1) Any person who is in receipt of a pension granted under regulation 31 of the Pensions Regulations on account of permanent injury arising out of the 1939-1945 war shall be exempt from the payment of salaries tax chargeable in respect of that pension for any year of assessment under section 8 of the Ordinance.

(2) This paragraph shall apply to the years of assessment up to and including the year of assessment commencing on 1 April 1975.

3. Any person who is in receipt of a pension granted under regulation 31 of the Pensions Regulations or section 15(1) of the Pension Benefits Ordinance shall be exempt from the payment of salaries tax chargeable in respect of that pension for any year of assessment under section 8 of the Ordinance.

Citation.

Exemption from salaries tax.

(Cap. 89, sub. leg.)

L.N. 182/76.

General exemption from salaries tax in respect of disability pensions. L.N. 182/76. 36 of 1987, s. 54. (Cap. 89, sub. leg.) (Cap. 99.)

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1987 Ed.] Exemption from Salaries Tax Order [CAP. 112 EXEMPTION FROM SALARIES TAX ORDER (Cap. 112, section 87) [Subsidiary] L.N. 10/67. L.N. 182/76. 36 of 1987. 25. 198 [3 February 1967.] 1. This Order may be cited as the Exemption from Salaries Tax Order. 2. (1) Any person who is in receipt of a pension granted under regulation 31 of the Pensions Regulations on account of permanent injury arising out of the 1939-1945 war shall be exempt from the payment of salaries tax chargeable in respect of that pension for any year of assessment under section 8 of the Ordinance. (2) This paragraph shall apply to the years of assessment up to and including the year of assessment commencing on 1 April 1975. 3. Any person who is in receipt of a pension granted under regulation 31 of the Pensions Regulations or section 15(1) of the Pension Benefits Ordinance shall be exempt from the payment of salaries tax chargeable in respect of that pension for any year of assessment under section 8 of the Ordinance. Citation. Exemption from salaries tax. (Cap. 89, sub. leg.) L.N. 182/76. General exemption from salaries tax in respect of disability pensions. L.N. 182/76. 36 of 1987, s. 54. (Cap. 89, sub. leg.) (Cap. 99.)
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1987 Ed.] Exemption from Salaries Tax Order [CAP. 112 EXEMPTION FROM SALARIES TAX ORDER (Cap. 112, section 87) DY [Subsidiary] L.N. 10/67. L.N. 182/76. 36 of 1987. 25. 198 [3 February 1967.] 1. This order may be cited as the Exemption from Salaries Tax Order. 2. (1) Any person who is in receipt of a pension granted under regulation 31 of the Pensions Regulations on account of permanent injury arising out of the 1939-1945 war shall be exempt from the payment of salaries tax chargeable in respect of that pension for any year of assessment under section 8 of the Ordinance. (2) This paragraph shall apply to the years of assessment up to and including the year of assessment commencing on 1 April 1975. 3. Any person who is in receipt of a pension granted under regulation 31 of the Pensions Regulations or section 15(1) of the Pension Benefits Ordinance shall be exempt from the payment of salaries tax chargeable in respect of that pension for any year of assessment under section 8 of the Ordinance. Citation. Exemption from salaries tax. (Cap. 89, sub. leg.) L.N. 182/76. General exemption from salaries tax in respect of disability pensions. L.N. 182/76. 36 of 1987, s. 54. (Cap. 89, sub. leg.) (Cap. 99.) LAW ADHARY * KONG
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1987 Ed.] Exemption from Salaries Tax Order

[CAP. 112

EXEMPTION FROM SALARIES TAX ORDER

(Cap. 112, section 87)

DY

[Subsidiary]

L.N. 10/67.

L.N. 182/76. 36 of 1987.

25.

198

[3 February 1967.]

1.

This order may be cited as the Exemption from Salaries

Tax Order.

2.

(1) Any person who is in receipt of a pension granted under regulation 31 of the Pensions Regulations on account of permanent injury arising out of the 1939-1945 war shall be exempt from the payment of salaries tax chargeable in respect of that pension for any year of assessment under section 8 of the Ordinance.

(2) This paragraph shall apply to the years of assessment up to and including the year of assessment commencing on 1 April 1975.

3. Any person who is in receipt of a pension granted under regulation 31 of the Pensions Regulations or section 15(1) of the Pension Benefits Ordinance shall be exempt from the payment of salaries tax chargeable in respect of that pension for any year of assessment under section 8 of the Ordinance.

Citation.

Exemption from salaries tax.

(Cap. 89, sub. leg.)

L.N. 182/76.

General exemption from salaries tax in respect of disability pensions. L.N. 182/76. 36 of 1987, s. 54. (Cap. 89, sub. leg.) (Cap. 99.)

LAW

ADHARY

*

KONG

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