Current English Ord. & Sub. Leg.
Open Printing List 
Click Click to show provisions to be updated to show provisions to be updated
Version Date
Add to Printing List
Cap 109 s 67Manufacture, etc. of adulterated tobacco
30/06/1997
Add to Printing List
Cap 109 s 68Restriction on tobacco growing
30/06/1997
Add to Printing List
Cap 109 Part VHYDROCARBON OIL*
30/06/1997
Add to Printing List
Cap 109 s 69Definition of hydrocarbon oil
30/06/1997
Add to Printing List
Cap 109 s 69A(Repealed 66 of 1986 s. 32)
30/06/1997
Add to Printing List
Cap 109 Part VIMETHYL ALCOHOL
30/06/1997
Add to Printing List
Cap 109 s 70Interpretation
30/06/1997
Add to Printing List
Cap 109 s 71Marking of containers
30/06/1997
Add to Printing List
Cap 109 s 72Colouring, flavouring or other substance
30/06/1997
Add to Printing List
Cap 109 s 73Storage
30/06/1997
Add to Printing List
Cap 109 s 74Exemptions
30/06/1997
Add to Printing List
Cap 109 Part VII(Repealed 35 of 1992 s. 5)
30/06/1997
Add to Printing List
Cap 109 Part VIII(Repealed 32 of 1993 s. 4)
30/06/1997
Add to Printing List
Cap 109 Sched 1ASPECIFIED ELECTRONIC SERVICE PROVIDERS
01/01/2010
Add to Printing List
Cap 109 Sched 1BSPECIFIED ELIGIBLE AGENTS
01/01/2010
Add to Printing List
Cap 109 Sched 1
23/02/2011
Add to Printing List
Cap 109 Sched 2OFFENCES AND PENALTIES
30/06/1997
Add to Printing List
Cap 109 Sched 3COMPOUNDING OF OFFENCES
01/04/2003
Add to Printing List
Cap 109 Sched 4PROVISIONS THAT DO NOT APPLY TO ZERO-RATED SPECIFIED GOODS
06/06/2008
CAP 109ADUTIABLE COMMODITIES REGULATIONS
CAP 109BDUTIABLE COMMODITIES (LIQUOR) REGULATIONS
CAP 109CDUTIABLE COMMODITIES (MARKING AND COLOURING OF HYDROCARBON OIL) REGULATIONS
CAP 109DDUTIABLE COMMODITIES (LIQUOR LICENCES) (SPECIFICATION OF FEES) (REGIONAL COUNCIL AREA) NOTICE
CAP 109EDUTIABLE COMMODITIES (LIQUOR LICENCES) (SPECIFICATION OF FEES) (URBAN COUNCIL AREA) NOTICE
CAP 109FRESOLUTIONS OF THE LEGISLATIVE COUNCIL
CAP 109GDUTIABLE COMMODITIES (EXEMPTED QUANTITIES) NOTICE
CAP 109HDutiable Commodities (Liquor Licences) (Fees) Regulation
Chapter 110ENTERTAINMENTS TAX ORDINANCE
Chapter 111ESTATE DUTY ORDINANCE
Chapter 112Inland Revenue Ordinance
CAP 112Inland Revenue Ordinance
Add to Printing List
Cap 112Long title
09/02/2012
Add to Printing List
Cap 112 Part 1Introductory
09/02/2012
Add to Printing List
Cap 112 s 1Short title
09/02/2012
Add to Printing List
Cap 112 s 2Interpretation
09/02/2012
Add to Printing List
Cap 112 s 3Establishment of Board of Inland Revenue. Power of Chief Executive to appoint a Commissioner and other officers
09/02/2012
Add to Printing List
Cap 112 s 3AExercise of powers and duties
09/02/2012
Add to Printing List
Cap 112 s 4Official secrecy
09/02/2012
Add to Printing List
Cap 112 Part 2Property Tax
09/02/2012
Add to Printing List
Cap 112 s 5Charge of property tax
09/02/2012
Add to Printing List
Cap 112 s 5A(Repealed 56 of 1993 s. 3)
30/06/1997
Add to Printing List
Cap 112 s 5BAscertainment of assessable value on or after 1 April 1983
09/02/2012
Add to Printing List
Cap 112 s 6(Repealed 8 of 1983 s. 7)
30/06/1997
Add to Printing List
Cap 112 s 7(Repealed 56 of 1993 s. 5)
30/06/1997
Add to Printing List
Cap 112 s 7AInterpretation
09/02/2012
Add to Printing List
Cap 112 s 7B(Repealed 56 of 1993 s. 7)
30/06/1997
Add to Printing List
Cap 112 s 7CBad debts
09/02/2012
Add to Printing List
Cap 112 Part 3Salaries Tax*
09/02/2012
Add to Printing List
Cap 112 s 8Charge of salaries tax
02/08/2012
Add to Printing List
Cap 112 s 9Definition of income from employment
09/02/2012
Add to Printing List
Cap 112 s 9ARemuneration under certain agreements treated as being income derived from an employment of profit
09/02/2012
Add to Printing List
Cap 112 s 10Salaries tax on spouses to be paid separately unless they elect to be jointly assessed
09/02/2012
Add to Printing List
Cap 112 s 11The time and manner in which an election or the withdrawal of an election for joint assessment is to be made
09/02/2012
Add to Printing List
Cap 112 s 11A(Repealed 71 of 1983 s. 4)
30/06/1997
Add to Printing List
Cap 112 s 11BAscertainment of assessable income
09/02/2012
Add to Printing List
Cap 112 s 11COffice or employment of profit
09/02/2012
Add to Printing List
Cap 112 s 11DReceipt of income
09/02/2012
Add to Printing List
Cap 112 s 12Adjustments to assessable income
09/02/2012
Add to Printing List
Cap 112 s 12ATreatment of losses
09/02/2012
Add to Printing List
Cap 112 s 12BAscertainment of net chargeable income
09/02/2012
Add to Printing List
Cap 112 s 12BA(Repealed 31 of 1998 s. 6)
17/04/1998
Add to Printing List
Cap 112 s 13Calculation of salaries tax
09/02/2012
Add to Printing List
Cap 112 Part 4Profits Tax
09/02/2012
Add to Printing List
Cap 112 s 14Charge of profits tax
09/02/2012
Add to Printing List
Cap 112 s 14AQualifying debt instruments
09/02/2012
Add to Printing List
Cap 112 s 14BQualifying reinsurance business
09/02/2012
Add to Printing List
Cap 112 s 15Certain amounts deemed trading receipts
09/02/2012
Add to Printing List
Cap 112 s 15ATransfer of right to receive income
09/02/2012
Add to Printing List
Cap 112 s 15B(Repealed 71 of 1983 s. 13)
30/06/1997
Add to Printing List
Cap 112 s 15CValuation of trading stock on cessation of business
09/02/2012
Add to Printing List
Cap 112 s 15DPost-cessation receipts and payments
09/02/2012
Add to Printing List
Cap 112 s 15EStock borrowing and lending
09/02/2012
Add to Printing List
Cap 112 s 16Ascertainment of chargeable profits
09/02/2012
Add to Printing List
Cap 112 s 16ASpecial payment under an approved retirement scheme allowable as a deduction
09/02/2012
Add to Printing List
Cap 112 s 16AAMandatory contributions in self-employment cases allowable as a deduction
09/02/2012
Add to Printing List
Cap 112 s 16BExpenditure on research and development
09/02/2012
Add to Printing List
Cap 112 s 16CPayments for technical education
09/02/2012
Add to Printing List
Cap 112 s 16DApproved charitable donations (Part 4)*
09/02/2012
Add to Printing List
Cap 112 s 16EPurchase and sale of patent rights, etc.
09/02/2012
Add to Printing List
Cap 112 s 16EAPurchase of specified intellectual property rights
09/02/2012
Add to Printing List
Cap 112 s 16EBProceeds of sale of specified intellectual property rights to be treated as trading receipts
09/02/2012
Add to Printing List
Cap 112 s 16ECDeduction under section 16E or 16EA not allowable under certain circumstances
09/02/2012
Add to Printing List
Cap 112 s 16FExpenditure on building refurbishment
09/02/2012
Add to Printing List
Cap 112 s 16GCapital expenditure on the provision of a prescribed fixed asset
09/02/2012
Add to Printing List
Cap 112 s 16HDefinitions and general provisions applicable to this section and sections 16I, 16J and 16K
09/02/2012
Add to Printing List
Cap 112 s 16IDeductions for specified capital expenditure incurred in relation to environmental protection facilities
09/02/2012
Add to Printing List
Cap 112 s 16JProceeds of sale of environmental protection facilities to be treated as trading receipts
09/02/2012
Add to Printing List
Cap 112 s 16KEnvironmental protection facilities owned as at commencement date
09/02/2012
Add to Printing List
Cap 112 s 17Deductions not allowed
09/02/2012
Add to Printing List
Cap 112 s 18Basis for computing profits
09/02/2012
Add to Printing List
Cap 112 s 18AAssessable profits for the year of assessment 1974/5
09/02/2012
Add to Printing List
Cap 112 s 18BBasis for computing assessable profit for years of assessment commencing on 1 April 1975
09/02/2012
Add to Printing List
Cap 112 s 18CCommencement of source of profits in years of assessment commencing on or after 1 April 1974
09/02/2012
Add to Printing List
Cap 112 s 18DCessation of source of profits in years of assessment commencing on 1 April 1975
09/02/2012
Add to Printing List
Cap 112 s 18EChange of accounting date and apportionments
09/02/2012
Add to Printing List
Cap 112 s 18FAdjustment of assessable profits
09/02/2012
Add to Printing List
Cap 112 s 19Treatment of losses
09/02/2012
Add to Printing List
Cap 112 s 19A(Repealed 56 of 1993 s. 14)
30/06/1997
Add to Printing List
Cap 112 s 19B(Repealed 56 of 1993 s. 15)
30/06/1997
Add to Printing List
Cap 112 s 19CTreatment of losses after 1 April 1975
09/02/2012