HK Cap. 112C — Exemption from Salaries Tax Order

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 )