1989 Ed.]
Inland Revenue
[CAP. 112
25
(cb) any sum, other than a pension, withdrawn from an approved retirement scheme, but, if the approved retirement scheme is set up by an employer not chargeable to tax under Part IV, the sum excluded by this paragraph shall not exceed, in the case of that part of the sum withdrawn which represents the employer's contributions, an amount equal to 15% of the employee's income from his office or employment for the year preceding the date of withdrawal multiplied by the number of completed years of his service with that employer; (Added 2 of 1971 s. 5)
(d) the emoluments payable by the Governments of the members of the Commonwealth, other than the Government of Hong Kong, to members of Her Majesty's forces and to persons in the permanent service of those Governments in Hong Kong in respect of their offices under those Governments;
(e) wound and disability pensions granted to members of Her Majesty's forces;
(f) gratuities granted to members of Her Majesty's forces in respect of services rendered during war;
(g) any amount arising from a scholarship, exhibition, bursary, or other similar educational endowment held by a person receiving full-time instruction at a university, college, school, or other similar educational establishment; (Replaced 26 of 1969 s. 9)
(h) the emoluments payable by the Government of the United Kingdom to persons in the temporary service of that Government who are in the opinion of the Commissioner serving in Hong Kong on United Kingdom-based terms whereby they are normally employed in the United Kingdom but are liable for overseas service or are recruited in the United Kingdom specially for service in Hong Kong; (Added 26 of 1969 s. 9)
(i) any amount received by way of periodical payments in the nature of alimony or maintenance by a woman from her husband or former husband; (Added 35 of 1965 s. 5)
(j) income derived from services rendered as master or member of the crew of a ship or as commander or member of the crew of an aircraft by a person who was present in Hong Kong on not more than-
(i) a total of 60 days in the basis period for that year of assessment; and
(ii) a total of 120 days falling partly within each of the basis periods for 2 consecutive years of assessment, one of which is that year of assessment; (Added 2 of 1971 s. 5. Amended 7 of 1986 s. 3)
1989 Ed.]
Inland Revenue
[CAP. 112
25
(cb) any sum, other than a pension, withdrawn from an approved retirement scheme, but, if the approved retirement scheme is set up by an employer not chargeable to tax under Part IV, the sum excluded by this paragraph shall not exceed, in the case of that part of the sum withdrawn which represents the employer's contributions, an amount equal to 15% of the employee's income from his office or employment for the year preceding the date of withdrawal multiplied by the number of completed years of his service with that employer; (Added 2 of 1971 s. 5)
(d) the emoluments payable by the Governments of the members of the Commonwealth, other than the Government of Hong Kong, to members of Her Majesty's forces and to persons in the permanent service of those Governments in Hong Kong in respect of their offices under those Governments;
(e) wound and disability pensions granted to members of Her
Majesty's forces;
(f) gratuities granted to members of Her Majesty's forces in respect
of services rendered during war;
(g) any amount arising from a scholarship, exhibition, bursary, or other similar educational endowment held by a person receiving full time instruction at a university, college, school, or other similar educational establishment; (Replaced 26 of 1969 s. 9) (h) the emoluments payable by the Government of the United Kingdom to persons in the temporary service of that Govern- ment who are in the opinion of the Commissioner serving in Hong Kong on United Kingdom based terms whereby they are normally employed in the United Kingdom but are liable for overseas service or are recruited in the United Kingdom specially for service in Hong Kong; (Added 26 of 1969 s. 9)
(i) any amount received by way of periodical payments in the nature of alimony or maintenance by a woman from her husband or former husband; (Added 35 of 1965 s. 5)
(/) income derived from services rendered as master or member of the crew of a ship or as commander or member of the crew of an aircraft by a person who was present in Hong Kong on not more than-
(i) a total of 60 days in the basis period for that year of
assessment; and
(ii) a total of 120 days falling partly within each of the basis periods for 2 consecutive years of assessment, one of which is that year of assessment; (Added 2 of 1971 s. 5. Amended 7 of 1986 s. 3)
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