1989 Ed.]
Inland Revenue
[CAP. 112
123
(b) this subsection shall not apply in the case of an individual who is required in the course of his employment to leave Hong Kong at frequent intervals. (Added 49 of 1956 s. 38)
7) An employer who is required by subsection (6) to give notice to the Commissioner of the expected departure of an individual shall not, in the case of an individual whom he has ceased, or is about to cease, to employ in Hong Kong, except with the consent in writing of the Commissioner or in the case of money paid to the Commissioner on the direction of the individual, make any payment of money or money's worth to or for the benefit of the individual for a period of 1 month from the date on which he gave the notice; and compliance with this subsection shall constitute a defence in any proceedings against an employer in respect of his failure to make any payment to or for the benefit of the individual during the said period. (Added 26 of 1969 s. 29. Amended 2 of 1971 s. 34)
(8) Notwithstanding anything to the contrary in subsections (4) and (5) an employer shall not be required to give notice under those subsections in respect of a married woman if he has reasonable grounds for believing that neither she nor her husband are, or are likely to be, chargeable to tax under Part III. (Added 7 of 1986 s. 9) (Amended 7 of 1986 s. 12)
53. Who may act for incapacitated or non-resident persons
An act or thing required by or under this Ordinance to be done by any person shall, if such person is an incapacitated or non-resident person, be deemed to be required to be done by the trustee of such incapacitated person or by the agent of such non-resident person, as the case may be.
54. Liability of executor of deceased taxpayer
The executor of a deceased person shall be chargeable with the tax for all periods prior to the date of such person's death with which the said person would be chargeable if he were alive, and shall be liable to do all such acts, matters or things as the deceased person if he were alive would be liable to do under this Ordinance:
Provided that-
(a) no proceedings, other than an assessment to additional tax under section 82A, shall be instituted against the executor under the provisions of Part XIV in respect of any act or default of the deceased person; (Amended 43 of 1975 s. 5)
(b) no assessment or additional assessment in respect of a period prior to the date of such person's death shall be made after the
1989 Ed.]
Inland Revenue
[CAP. 112
123
(b) this subsection shall not apply in the case of an individual who is required in the course of his employment to leave Hong Kong at frequent intervals. (Added 49 of 1956 s. 38)
7) An employer who is required by subsection (6) to give notice to the Commissioner of the expected departure of an individual shall not, in the case of an individual whom he has ceased, or is about to cease, to employ in Hong Kong, except with the consent in writing of the Commissioner or in the case of money paid to the Commissioner on the direction of the individual, make any payment of money or money's worth to or for the benefit of the individual for a period of 1 month from the date on which he gave the notice; and compliance with this subsection shall constitute a defence in any proceedings against an employer in respect of his failure to make any payment to or for the benefit of the individual during the said period. (Added 26 of 1969 s. 29. Amended 2 of 1971 s. 34)
(8) Notwithstanding anything to the contrary in subsections (4) and (5) an employer shall not be required to give notice under those subsections in respect of a married woman if he has reasonable grounds for believing that 43/89517 neither she-nor her husband are, or are likely to be, chargeable to tax under Part III
(Added 7 of 1986 s. 9)
(Amended 7 of 1986 s. 12)
53. Who may act for incapacitated
or non-resident persons
An act or thing required by or under this Ordinance to be done by any person shall, if such person is an incapacitated or non-resident person, be deemed to be required to be done by the trustee of such incapacitated person or by the agent of such non-resident person, as the case may be.
54. Liability of executor of deceased taxpayer
The executor of a deceased person shall be chargeable with the tax for all periods prior to the date of such person's death with which the said person would be chargeable if he were alive, and shall be liable to do all such acts, matters or things as the deceased person if he were alive would be liable to do under this Ordinance:
Provided that-
(a) no proceedings, other than an assessment to additional tax under section 82A, shall be instituted against the executor under the provisions of Part XIV in respect of any act or default of the deceased person; (Amended 43 of 1975 s. 5)
(b) no assessment or
additional assessment in respect of a period prior to the date of such person's death shall be made after the
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