1989 Ed.]
Inland Revenue
[CAP. 112
107
32 of 1977 s. 2; 48 of 1980 s. 3; 32 of 1981 s. 7; 29 of 1982 s. 12; 21 of 1985 s. 2; 28 of 1987 s. 5; 28 of 1988 s. 4; 17 of 1989 s. 11)
(cc) an allowance of $20,000 if at any time during the year of assessment the individual had the sole or predominant care of a child in respect of whom the individual was entitled during the year of assessment to claim an allowance under paragraph (c):
Provided that--
(i) an individual shall not be entitled to claim an allowance under this paragraph-
(A) if during the year of assessment the individual was entitled to claim an allowance under paragraph (b);
(B) by reason only that the individual made contributions to the maintenance and education of the child during the year of assessment; or
(C) in respect of any 2nd or subsequent child;
(ii) where 2 or more individuals are entitled to claim an allowance under this paragraph in respect of the same child for the same year of assessment, the allowance due shall be apportioned on such basis as the Commissioner may decide-
(A) having regard to the respective periods for which each individual had the sole or predominant care of the child during the year of assessment; or
(B) if, in the opinion of the Commissioner, those periods are uncertain, on such basis as the Commissioner may decide as being just;
(Added 17 of 1989 s. 11)
(d) an allowance of $11,000, if the individual or his wife, not being a wife living apart from her husband, maintains a parent of the individual or his wife in the year of assessment and that parent at any time in that year-
(Amended 48 of 1980 s. 3; 32 of 1981 s. 7; 29 of 1982 s. 12; 19 of 1986 s. 4; 28 of 1988 s. 4; 17 of 1989 s. 11)
(i) was a permanent resident in Hong Kong; and
(Amended 19 of 1986 s. 12)
(ii) was aged 60 or more or, being under the age of 60, was eligible to claim an allowance under the Government's Disability Allowance Scheme,
and an allowance under this paragraph may be granted in respect of each such parent of the individual or his wife so maintained;
(Added 79 of 1978 s. 2)
(dd) an additional allowance of $3,000 if a parent in respect of whom the individual is eligible to claim an allowance under paragraph (d) for the year of assessment was residing, otherwise than for
1989 Ed.]
Inland Revenue
[CAP. 112
107
32 of 1977 s. 2; 48 of 1980 s. 3; 32 of 1981 s. 7; 29 of 1982 s. 12; 21 of 1985 s. 2; 28 of 1987 s. 5; 28 of 1988 s. 4; 17 of 1989 s. 11)
(cc) an allowance of $20,000 if at any time during the year of assessment the individual had the sole or predominant care of a child in respect of whom the individual was entitled during the year of assessment to claim an allowance under paragraph (c):
Provided that--
(i) an individual shall not be entitled to claim an allowance
under this paragraph-
(A) if during the year of assessment the individual was entitled to claim an allowance under paragraph (b); (B) by reason only that the individual made contributions to the maintenance and education of the child during the year of assessment; or
(C) in respect of any 2nd or subsequent child;
(ii) where 2 or more individuals are entitled to claim an allow- ance under this paragraph in respect of the same child for the same year of assessment, the allowance due shall be appor- tioned on such basis as the Commissioner may decide- (A) having regard to the respective periods for which each individual had the sole or predominant care of the child during the year of assessment; or
(B) if, in the opinion of the Commissioner, those periods are uncertain, on such basis as the Commissioner may decide as being just; (Added 17 of 1989 s. 11)
(d) an allowance of $11,000, if the individual or his wife, not being a wife living apart from her husband, maintains a parent of the individual or his wife in the year of assessment and that parent at any time in that year- (Amended 48 of 1980 s. 3; 32 of 1981 s. 7; 29 of 1982 f. 12; 19 of 1986 s. 4; 28 of 1988 s. 4; 17 of 1989 s. 11)
(i) was a permanent resident in Hong Kong; and
of 1986/s. 12)
(Amended 7
(ii) was aged 60 or more or, being under the age of 60, was eligible to claim an allowance under the Government's Disability Allowance Scheme,
and an allowance under this paragraph may be granted in respect of each such parent of the individual or his wife so maintained; (Added 79 of 1978 s. 2)
(dd) an additional allowance of $3,000 if a parent in respect of whom the individual is eligible to claim an allowance under paragraph (d) for the year of assessment was residing, otherwise than for
No comments yet.
Private notes are available after approval.