J
1986 Ed.] Inland Revenue (Retirement Scheme) Rules (CAP. 112
INLAND REVENUE (RETIREMENT SCHEME) RULES
(Cap. 112, section 85)
B
[Subsidiary]
G.N.A. 24/57.
G.N.A. 23/58. L.N. 90/69. L.N. 141/71.
[22 March 1957.]
1. These rules may be cited as the Inland Revenue (Retirement Scheme) Rules.
2. In these rules-
"retirement scheme" includes provident fund.
3. (1) An application for the approval of a retirement scheme for the purposes of the Ordinance shall be made in writing to the Commissioner and shall set out the full details of the retirement scheme.
(2) The applicant for such approval shall furnish the Commissioner with such further information relating to the retirement scheme as the Commissioner may require.
4. The requirements for the approval of any retirement scheme for the purposes of section 87A of the Ordinance are set out in the Schedule:
Provided that such requirements shall not apply for the purposes of approval at any time before 31 March 1959, in the case of any retirement scheme in existence and operating at the coming into operation of these rules.
5. If the terms or conditions of any retirement scheme are altered at any time after an application for approval thereof has been made, any approval thereof given by the Commissioner shall-
(a) where such alteration was made after the approval was given, be deemed to have been withdrawn at the time of such alteration; or
(b) where such alteration was made before the approval was given, be deemed not to have been given:
Provided that the Commissioner may, if he is notified in writing of such alteration within 1 month after such alteration is made, approve the retirement scheme, as altered, and, where approval is so given, any previous approval given by the Commissioner shall not be deemed to have been withdrawn under this rule.
Citation.
Interpretation.
Application.
Requirements.
Schedule.
G.N.A. 23/58.
Alteration of retirement schemes.
HONG
J
1986 Ed.] Inland Revenue (Retirement Scheme) Rules (CAP. 112
INLAND REVENUE (RETIREMENT SCHEME) RULES
(Cap. 112, section 85)
B
[Subsidiary]
G.N.A. 24/57.
G.N.A. 23/58. L.N. 90/69. L.N. 141771.
[22 March 1957.]
1. These rules may be cited as the Inland Revenue (Retirement Scheme) Rules.
2. In these rules-
"retirement scheme" includes provident fund.
3. (1) An application for the approval of a retirement scheme for the purposes of the Ordinance shall be made in writing to the Commissioner and shall set out the full details of the retirement scheme.
(2) The applicant for such approval shall furnish the Commis- sioner with such further information relating to the retirement scheme as the Commissioner may require.
4. The requirements for the approval of any retirement scheme for the purposes of section 87A of the Ordinance are set out in the Schedule:
Provided that such requirements shall not apply for the pur- poses of approval at any time before 31 March 1959, in the case of any retirement scheme in existence and operating at the coming into operation of these rules.
5. If the terms or conditions of any retirement scheme are altered at any time after an application for approval thereof has been made, any approval thereof given by the Commissioner shall-
(a) where such alteration was made after the approval was given, be deemed to have been withdrawn at the time of such alteration; or
(b) where such alteration was made before the approval was
given, be deemed not to have been given:
Provided that the Commissioner may, if he is notified in writing of such alteration within 1 month after such alteration is made, approve the retirement scheme, as altered, and, where approval is so given, any previous approval given by the Commissioner shall not be deemed to have been withdrawn under this rule.
Citation,
Interpretation.
Application.
Requirements.
Schedule.
G.N.A. 23/58.
Alteration of retirement schemes.
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HONG
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