Inland Revenue (Qualifying Debt Instruments) Order
(Enacting provision omitted—E.R. 2 of 2014)
[28 June 1996]
(Format changes—E.R. 3 of 2020)
The provisions relating to credit rating mentioned in paragraph (b) of the definition of debt instrument in section 14A(4) of the Ordinance do not apply to debt instruments issued by the statutory corporations or corporations wholly- or partly-owned by the Government set out in the Schedule.
The minimum denomination mentioned in paragraph (d)(i) of the definition of debt instrument in section 14A(4) of the Ordinance for debt instruments issued by the statutory corporations or corporations wholly- or partly-owned by the Government set out in the Schedule is $50,000 or its equivalent in a foreign currency.
( L.N. 73 of 1998; L.N. 90 of 1999 and 44 of 1999 s. 12; 13 of 2000 s. 65; 34 of 2003 s. 6)
MTR Corporation Limited, for as long as the Government beneficially owns more than half of the issued share capital of the company for the time being (13 of 2000 s. 65; 28 of 2012 ss. 912 & 920)
Airport Authority
Kowloon-Canton Railway Corporation
The Hong Kong Mortgage Corporation Limited (L.N. 73 of 1998)