Tax Exemption (1997 Tax Year) Order
(Enacting provision omitted—E.R. 3 of 2020)
[10 March 1999]
(Format changes—E.R. 3 of 2020)
(Omitted as spent—E.R. 3 of 2020)
In this Order—
1997 tax year (1997 課稅年度) means the year of assessment commencing on 1 April 1997; (E.R. 3 of 2020) appropriate proportion (適當份額), in relation to a person who has together with his or her spouse elected under section 41(1A) of the Ordinance to be assessed under Part VII of the Ordinance for the 1997 tax year, means the proportion in which the amount of the tax chargeable on the person and his or her spouse under section 43 of the Ordinance for that tax year is chargeable on the person under that section 43. (E.R. 3 of 2020)Subject to subsection (2), any person who is chargeable to tax under Part II, III or IV of the Ordinance for the 1997 tax year shall be exempt from the payment of an amount equivalent to 10% of the amount of the tax to which he is so chargeable.
Any person who is chargeable to tax under Part VII of the Ordinance for the 1997 tax year shall be exempt from the payment of an amount equivalent to—
subject to paragraph (b), 10% of the amount of the tax chargeable on the person under section 43 of the Ordinance for that tax year; or
where the person and his or her spouse have elected under section 41(1A) of the Ordinance to be assessed under Part VII of the Ordinance for that tax year, the appropriate proportion of 10% of the amount of the tax chargeable on the person and his or her spouse under section 43 of the Ordinance for that tax year.