1964_INLAND_REVENUE_RULES — Page 1

HK Historical Laws 香港歷史法例 All AI Reviewed

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SET (4)

1986 Ed.]

Inland Revenue Rules

[CAP. 112

A 1

[Subsidiary]

Rule

Citation

INLAND REVENUE RULES

ARRANGEMENT OF RULES

Page

A 2

Rates of Depreciation

Rates of depreciation ...

Method of ascertainment, for the purposes of section 16 of the Ordinance, of the extent to which outgoings and expenses are incurred

in the production of profits in respect of which a person is chargeable to tax under Part IV of the Ordinance

2A.

General apportionment of outgoings and expenses

2B.

Interest on borrowed money used in purchase of shares

2C.

Investment portfolios ...

2D.

Rights of objection and appeal ...

Method of ascertainment and determination of the profits of the Hong Kong branch of a bank whose head office

is elsewhere than in Hong Kong

A 2

A 4

A 5

Banks; Hong Kong branch offices

A 5

[Revoked]

A 6

Method of ascertainment and determination of the profits of the Hong Kong branch of a person whose head office is elsewhere than in Hong Kong

Profit of Hong Kong branch offices...

A 6

Method of apportioning an annuity between capital and interest

Apportionment of annuity

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SET (4) 1986 Ed.] Inland Revenue Rules [CAP. 112 A 1 [Subsidiary] Rule 1. Citation INLAND REVENUE RULES ARRANGEMENT OF RULES Page A 2 Rates of Depreciation 2. Rates of depreciation ... Method of ascertainment, for the purposes of section 16 of the Ordinance, of the extent to which outgoings and expenses are incurred in the production of profits in respect of which a person is chargeable to tax under Part IV of the Ordinance 2A. General apportionment of outgoings and expenses 2B. Interest on borrowed money used in purchase of shares 2C. Investment portfolios ... 2D. Rights of objection and appeal ... Method of ascertainment and determination of the profits of the Hong Kong branch of a bank whose head office is elsewhere than in Hong Kong A 2 A 4 A 4 A 4 A 5 3. Banks; Hong Kong branch offices A 5 4. [Revoked] A 6 Method of ascertainment and determination of the profits of the Hong Kong branch of a person whose head office is elsewhere than in Hong Kong 5. Profit of Hong Kong branch offices... A 6 Method of apportioning an annuity between capital and interest Apportionment of annuity

Baseline (Original)

SET (4) 1986 Ed.] Inland Revenue Rules [CAP. 112 A 1 [Subsidiary] Rule 1. Citation INLAND REVENUE RULES ARRANGEMENT OF RULES Page A 2 Rates of Depreciation 2. Rates of depreciation ... Method of ascertainment, for the purposes of section 16 of the Ordinance, of the extent to which outgoings and expenses are incurred in the production of profits in respect of which a person is chargeable to tax under Part IV of the Ordinance 2A. General apportionment of outgoings and expenses 2B. Interest on borrowed money used in purchase of shares 2C. Investment portfolios ... 2D. Rights of objection and appeal ... Method of ascertainment and determination of the profits of the Hong Kong branch of a bank whose head office is elsewhere than in Hong Kong A 2 A 4 A 4 A 4 A 5 3. Banks; Hong Kong branch offices AS 4. [Revoked] A 6 Method of ascertainment and determination of the profits of the Hong Kong branch of a person whose head office is elsewhere than in Hong Kong 5. Profit of Hong Kong branch offices... A 6 Method of apportioning an annuity between capital and interest -Apportionment of annuity

2026-05-04 20:54:36 · Baseline

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