Hong Kong Ordinances

INLAND REVENUE ORDINANCE - SECT 26B

Concessionary deductions, general provisions

PART IVA

CONCESSIONARY DEDUCTIONS

(1) This Part prescribes the deductions which shall be allowable to persons
chargeable to tax under Part III or VII and the circumstances in which such
deductions shall be so allowable.

(2) Every person who claims a deduction under this Part shall make his claim
in the specified form and the person shall be allowed a deduction only if the
claim contains such particulars and is supported by such proof as the
Commissioner may require.

(3) In this Part-

"deduction" (扣除) means a deduction allowable under this Part;

"person" (人) means a person chargeable to tax under Part III or VII, as the
case may be. (Part IVA added 31 of 1998 s. 12)

"deduction" (扣除)

"person" (人)