EXEMPTION FROM SALARIES TAX ORDER

EXEMPTION FROM SALARIES TAX ORDER

EXEMPTION FROM SALARIES TAX ORDER

(Cap. 112, section 87)

[3 February 1967.]

1. This order may be cited as the Exemption from Salaries
Tax Order.

2. (1) Any person who is in receipt of a pension granted
under regulation 31 of the Pensions Regulations on account of
permanent injury arising out of the 1939-1945 war shall be exempt
from the payment of salaries tax chargeable in respect of that
pension for any year of assessment under section 8 of the Ordinance.

(2) This paragraph shall apply to the years of assessment up to
and including the year of assessment commencing on 1 April 1975.

3. Any person who is in receipt of a pension granted un~,er
regulation 31 of the Pensions Regulations or section 15(1) ofm~-
Pension Benefits Ordinal9ee. shall be exempt from the payment of
salaries tax chargeable in respect of that pension for any year of
assessment under section 8 of the Ordinance.
L.N. 10/67. L.N. 182/76. 36 of 1987. Citation. Exemption from salaries tax. (Cap. 89, sub. leg.) L.N. 182/76. General exemption from salaries tax in respect of disability pensions. L.N. 182/76. 36 of 1987, s. 54. (Cap. 89, sub. leg.) (Cap. 99.)

L.N. 10/67. L.N. 182/76. 36 of 1987. Citation. Exemption from salaries tax. (Cap. 89, sub. leg.) L.N. 182/76. General exemption from salaries tax in respect of disability pensions. L.N. 182/76. 36 of 1987, s. 54. (Cap. 89, sub. leg.) (Cap. 99.)

https://oelawhk.lib.hku.hk/items/show/2498

1964

v8

112

1