1964_INLAND_REVENUE_ORDINANCE — Page 172

HK Historical Laws 香港歷史法例 All AI Reviewed

1989 Ed.]

Inland Revenue

[CAP. 112

171

For the year of assessment 1988/89 and each year after 1989/90

349055

SECOND COLUMN

THIRD COLUMN

(a) Upon the first $10,000 3%

(b) Upon the next $10,000 6%

(c) do 9%

(d) do 12%

(e) do 15%

(f) do 18%

(g) do 21%

(h) Upon the remainder 25%

(Added 28 of 1988 s.8)

SCHEDULE 3

[s. 16(2)(b) & (6)]

PUBLIC UTILITY COMPANIES

1

The Hong Kong Electric Company, Limited.

China Light and Power Company, Limited.

The Hong Kong and China Gas Company, Limited.

(Added 2 of 1971 s. 48. Amended 17 of 1989 s. 21)

SCHEDULE

PART 1

Percentage reduction specified for the purposes of s. 42B(1)(aa) —

For the years of assessment 1979/80 to 1986/87 inclusive nil

For the year of assessment 1987/88 and subsequent years of assessment 10%

(Amended 28 of 1987 s. 10)

(Added 28 of 1987 s. 10)

[s. 42B]

Edit History

2026-05-04 20:54:26 · NVIDIA / meta/llama-4-maverick-17b-128e-instruct
Live
View comparison
AI Proofread
1989 Ed.] Inland Revenue [CAP. 112 171 For the year of assessment 1988/89 and each year after 1989/90 349055 SECOND COLUMN THIRD COLUMN (a) Upon the first $10,000 3% (b) Upon the next $10,000 6% (c) do 9% (d) do 12% (e) do 15% (f) do 18% (g) do 21% (h) Upon the remainder 25% (Added 28 of 1988 s.8) SCHEDULE 3 [s. 16(2)(b) & (6)] PUBLIC UTILITY COMPANIES 1 The Hong Kong Electric Company, Limited. China Light and Power Company, Limited. The Hong Kong and China Gas Company, Limited. (Added 2 of 1971 s. 48. Amended 17 of 1989 s. 21) SCHEDULE PART 1 Percentage reduction specified for the purposes of s. 42B(1)(aa) — For the years of assessment 1979/80 to 1986/87 inclusive nil For the year of assessment 1987/88 and subsequent years of assessment 10% (Amended 28 of 1987 s. 10) (Added 28 of 1987 s. 10) [s. 42B]
Baseline (Original)
1989 Ed.] Inland Revenue [CAP. 112 171 For the year of assessment 1988/89 and each-year 1989/90 after 349055 SECOND COLUMN THIRD COLUMN (a) Upon the first $10,000 3% (b) Upon the next $10,000 6% (c) do 9% (d) do 12% (e) do- 15% (0) do 18% (g) do 21% (h) Upon the remainder 25% ( Added 28 of 1988 s.8) SCHEDULE 3 [s. 16(2)(b) & (6)] PUBLIC UTILITY COMPANIES 1 The Hong Kong Electric Company, Limited. China Light and Power Company, Limited. The Hong Kong and China Gas Company, Limited. (Added 2 of 1971 s. 48. Amended 17 of 1989 s. 21) SCHEDULE PART 1 Percentage reduction specified for the purposes of s. 42B(1)(aa) — For the years of assessment 1979/80 to 1986/87 inclusive For the year of assessment 1987/88 and subsequent years of assessment Metadata nil (Amended 28 of 1987 s. 10) 10% (Added 28 of 1987 s. 10) [s. 42B]
2026-05-04 20:54:26 · Baseline
View content

1989 Ed.]

Inland Revenue

[CAP. 112

171

For the year of assessment 1988/89 and each-year

1989/90

after

349055

SECOND COLUMN

THIRD COLUMN

(a) Upon the first $10,000

3%

(b) Upon the next $10,000

6%

(c)

do

9%

(d)

do

12%

(e)

do-

15%

(0)

do

18%

(g)

do

21%

(h) Upon the remainder

25%

( Added 28 of 1988 s.8)

SCHEDULE 3

[s. 16(2)(b) & (6)]

PUBLIC UTILITY COMPANIES

1

The Hong Kong Electric Company, Limited.

China Light and Power Company, Limited.

The Hong Kong and China Gas Company, Limited.

(Added 2 of 1971 s. 48. Amended 17 of 1989 s. 21)

SCHEDULE

PART 1

Percentage reduction specified for the purposes of s. 42B(1)(aa) —

For the years of assessment 1979/80 to

1986/87 inclusive

For the year of assessment 1987/88 and

subsequent years of assessment

Metadata

nil

(Amended 28 of 1987 s. 10)

10%

(Added 28 of 1987 s. 10)

[s. 42B]

Comments

Approved members can add comments, bookmarks, and private notes.

No comments yet.

Private Research Note

Private notes are available after approval.