1964_INLAND_REVENUE_ORDINANCE — Page 133

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CAP. 112]

Inland Revenue

[1989 Ed.

63A. Appointment of agent in the United Kingdom

For the purposes of facilitating the assessment of the income or profits of a person residing in the United Kingdom the Governor may appoint an agent in the United Kingdom who may exercise in respect of any United Kingdom resident who may apply to be dealt with through him all the powers conferred by this Ordinance on an assistant commissioner. The agent appointed under this section shall report to the Commissioner the amount of the assessable income or profits of any such person ascertained in accordance with the provisions of this Ordinance and shall forward to the Commissioner the accounts and computations upon which his assessment is based:

Provided that nothing in this section shall affect the right of objection or appeal under Part XI. (Amended 35 of 1965 s. 28)

(Added 49 of 1956 s. 45)

PART XA

PROVISIONAL SALARIES TAX

63B. Liability for provisional salaries tax

(1) Every person who is chargeable to salaries tax under Part III in respect of any year of assessment shall be liable to pay provisional salaries tax in respect of that year of assessment in accordance with this Part.

(2) In the case of a husband and wife, not being a wife living apart from her husband-

(a) provisional salaries tax shall be payable on their net chargeable income adjusted as necessary under section 63C(1); and

(b) the husband shall, subject to section 63C(1A), be solely liable to pay that provisional salaries tax.

(Replaced 71 of 1983 s. 30)

63C. Amount of provisional salaries tax

(1) Subject to subsections (2) and (3), provisional salaries tax in respect of any year of assessment shall be payable at the rates specified in Schedule 2 for that year of assessment by reference to the amount of the net chargeable income for the preceding year of assessment adjusted, for the purposes of this section, as follows-

(a) any loss set off under section 12A in calculating the net assessable income, or net assessable incomes, on which that net chargeable income is based, shall be added; (Amended 71 of 1983 s. 31(a)(i))