Cap. 112C 《豁免薪俸稅令》Exemption from Salaries Tax Order

生效中

版本日期: 2020-05-07

Cap. 112B

Cap. 112D

Exemption from Salaries Tax Order

(Cap. 112, section 87)

[3 February 1967]

(Format changes—E.R. 3 of 2020)

1. Citation

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

(E.R. 3 of 2020)

2. Exemption from salaries tax

(1)

Any person who is in receipt of a pension granted under regulation 31 of the Pensions Regulations (Cap. 89 sub. leg. A) 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. (L.N. 182 of 1976)

3. General exemption from salaries tax in respect of disability pensions

Any person who is in receipt of a pension granted under regulation 31 of the Pensions Regulations (Cap. 89 sub. leg. A), section 15(1) of the Pension Benefits Ordinance (Cap. 99), section 3(1) of the Auxiliary Forces Pay and Allowances (Pensions) Regulation (Cap. 254 sub. leg. I) or section 15(1) of the Pension Benefits (Judicial Officers) Ordinance (Cap. 401) 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. 182 of 1976; 36 of 1987 s. 54; 85 of 1988 s. 49; 20 of 1997 s. 6)